Independent Taxation Manual: Main Contents
MAIN CONTENTS
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| IN1+ | OVERVIEW OF INDEPENDENT TAXATION |
| IN50+ | GENERAL PRINCIPLES |
| IN115+ | JOINTLY HELD PROPERTY |
| IN200+ | OUTRIGHT GIFTS BETWEEN HUSBAND AND WIFE |
| IN250+ | SETTLEMENTS |
| IN290+ | CHARGEABLE EVENTS AND LIFE ASSURANCE GAINS |
| IN295+ | TABLE OF ALLOWANCES AND RATES OF TAX |
| IN300+ | INTRODUCTION TO ALLOWANCES |
| IN325+ | GENERAL POINTS ON ALLOWANCES |
| IN350+ | THE PERSONAL ALLOWANCE |
| IN400+ | MARRIED COUPLE'S ALLOWANCE |
| IN470+ | ELECTIONS TO TRANSFER BASIC MARRIED COUPLE'S ALLOWANCE ('FORM 18 ELECTIONS'): 1993-94 ONWARDS |
| IN480+ | TRANSFER OF SURPLUS MARRIED COUPLE'S ALLOWANCE |
| IN520+ | WIDOW'S BEREAVEMENT ALLOWANCE |
| IN550+ | ADDITIONAL PERSONAL ALLOWANCE |
| IN670+ | BLIND PERSON'S ALLOWANCE |
| IN690+ | TRANSFER OF BLIND PERSON'S ALLOWANCE |
| IN980+ | LIFE ASSURANCE RELIEF |
| IN990+ | TAXPAYERS WHO ARE NOT RESIDENT IN THE UK |
| IN1300+ | GUIDANCE ON CHILDREN'S TAX CREDIT (CTC) |
