New PDF release: Taxation: Finance Act 2009, 15th Edition

By Alan Melville

ISBN-10: 0273730150

ISBN-13: 9780273730156

ISBN-10: 0273730177

ISBN-13: 9780273730170

Taxation is the number 1 textbook on taxation within the united kingdom. Now in its fifteenth annual variation, this glorious textual content has confirmed itself as a competent and finished consultant for college kids taking a primary point path within the topic. This 15th variation brings the ebook thoroughly up to date based on the provisions of the Finance Act 2009.

summary: Taxation is the number 1 textbook on taxation within the united kingdom. Now in its fifteenth annual variation, this glorious textual content has validated itself as a competent and complete advisor for college students taking a primary point direction within the topic. This 15th variation brings the booklet thoroughly up to date according to the provisions of the Finance Act 2009

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Additional info for Taxation: Finance Act 2009, 15th Edition

Sample text

Adjusted net income is defined as the taxpayer's net income for the year less the grossed-up amount of any Gift Aid donations made in the year (see Chapter 4) and the gross amount of any pension contributions which have been relieved at source during the year (see Chapter 13). 32 CHAP TER 3: PER SON AL A LLOW ANCE S If adjusted net income exceeds the specified limit, the personal allowance is reduced by one-half of the excess. However, the allowance is never reduced to less than the personal allowance for those aged 0-64.

Iii) If the reduction made in the personal allowance has not fully achieved the required reduction in allowances, the MCA is reduced next, but never to less than the specified minimum amount. EXAMPLE 2 Calculate the allowances available in 2009-10 to the following husbands and wives: Husband Wife (a) Born 5 July 1938, income £18,000 Born 1 March 1935, income £12,000. (b) Born 12 April 1945, income £nil Born 6 August 1934, income £29,700. (c) Born 3 May 1930, income £23,050 Born 7 September 1936, income £nil.

However, the allowance is never reduced to less than a specified minimum amount (£2,670 in 2009-10). It is noteworthy that the other spouse's (or other partner's) income is not taken into account for this purpose, even if the MCA is being given because of that spouse's or partner's age rather than because of the claimant's age. (f) The procedure which is adopted if a taxpayer's adjusted net income needs to be taken into account when computing both that taxpayer's own PA (because he or she is over 65) and the MCA (because of the above rules) is as follows: (i) The excess of the person's adjusted net income over the income limit is divided by two, giving the required reduction in allowances.

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Taxation: Finance Act 2009, 15th Edition by Alan Melville

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