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Description - Chiltern's Yellow Tax Handbook by

"Chiltern's Yellow Tax Guide" provides expert commentary on the tax legislation contained in the "Yellow Tax Handbook", dealing with income tax, corporation tax, national insurance contributions, inheritance tax and capital gains tax. The commentary refers to decided cases, as well as to HMRC extra-statutory concessions, statements of practice and press releases. For further research, references are given to "Simon's Direct Tax Service" and "Foster's Inheritance Tax".

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Book Details

ISBN: 9781405725095
ISBN-10: 1405725095
Format: Paperback
Imprint: Butterworths Law
Publisher: LexisNexis UK
Publish Date: 1-Oct-2007
Country of Publication: United Kingdom

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Book Review: Chiltern's Yellow Tax Handbook by - Reviewed by (04 Jan 2015)


An Appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers

Now in its fifty-fifth edition, Tolley’s Yellow Tax Handbook 2014-2015 comes in five volumes and, without a doubt, remains the definitive and complete guide to all UK tax. If you’re a practitioner or adviser involved professionally in any matters relating to UK tax, you need these indispensable volumes, particularly this year, during which the spotlight has focused on one issue in particular: tax avoidance.

Published annually by Tolley/LexisNexis, this massive, multi-volume work of reference contains the tax legislation currently in force. It incorporates the changes wrought by the Finance Act 2014, as well as statutory instruments and other relevant and vital material, including statements of practice and published official interpretations. This and other new material will help keep practitioners abreast of the developments that have occurred since the last edition, with the provisions cross-referenced for maximum ease of use.

As the consultant editor, Anne Redston, points out, the emphasis this year is on tax avoidance and the ‘radical collection of measures’ contained in the Finance Act 2014, ‘which change the tax planning landscape’. You have been warned! Professor Redston’s preface, which is well worth reading, makes a succinct statement about the impact of the new rules, which, as she explains, are ‘designed to squeeze cash out of avoidance schemes’.

The new Accelerated Payment Notice (APN) rules are mentioned, together with the fact that there is no free-standing right of appeal against an APN. Then there are the ‘follower notices’ which ultimately ‘work in tandem with APNs,’ adds Redston ‘to remove the cash flow advantage currently enjoyed by most direct tax planning.’

Endorsed by the Chartered Institute of Taxation, the Handbook covers in Parts 1a, 1b and 1c the UK statutes relating to income tax, corporation tax and capital gains tax, up to and including the Finance Act 2014. Part 2 includes statutory instruments, EC legislation, concessions, statements of practice, official interpretations and decisions, selected press releases and miscellaneous material. Inheritance tax, NI Contributions, tax credits and petroleum revenue tax are included in Part 3, along with destination tables for consolidation statutes.

Together with its companion ‘Orange’ Handbook, also published by Tolley/LexisNexis, this ‘Yellow’ Handbook provides the most indispensable, reliable, and up-to-date position on tax now available to practitioners. Those needing to pursue the subject matter in depth will appreciate the meticulous annotations and cross references to HMRC manuals (published online) and other authoritative tax reference sources.

The information presented in this edition is at 17th July 2014. Also see the helpful Publishers’ Note at the front.