Abstract
The consolidating and rewriting statutes, ITTOIA (2.10), ITA 2007 and CTA 2009 have now eliminated the classification of income under the previous schedules and cases, Schedule D Case VI being particularly relevant to this chapter. Although the basic rules have largely continued, each type of income taxable under miscellaneous profits is now specified in law, rather than swept up by exception. Such income includes:
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Copyright information
© 2011 Fiscal Services Ltd
About this chapter
Cite this chapter
Sinclair, W., Lipkin, B. (2011). Miscellaneous Aspects. In: St. James’s Place Wealth Management Tax Guide 2011–2012. Palgrave Macmillan, London. https://doi.org/10.1057/9780230314047_15
Download citation
DOI: https://doi.org/10.1057/9780230314047_15
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-32721-8
Online ISBN: 978-0-230-31404-7
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)