2014 | OriginalPaper | Chapter
This Year’s Tax Changes
Authors : Walter Sinclair, FCA, Barry Lipkin, LLB FCA ATII TEP
Published in: Tax Guide 2014–2015
Publisher: Palgrave Macmillan UK
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This chapter summarises many of the changes to the tax rules and rates which take effect for 2014–15. Also included are some important changes announced for future years. Tax planning pointers have been included in italics and these are amplified in Chapter 26. At the end of this chapter you will find a table of key rates and allowances for 2014–15.