Tax legislation must surely be one of the most complex areas of law. Failure to comply with the regulations can result in an Inland Revenue tax investigation and hefty fines being imposed. "The ICSA Tax Guide", updated annually, aims to be an invaluable resource for helping practitioners and managers keep company tax records in good order and compliant with all the latest tax regulations. The guide provides readily accessible information and guidance on UK tax law. Completely up to date to include the provisions introduced by the Finance Act 2002, it covers both business and personal taxation. Written in a clear, practical style, this book is a point of reference for tax practitioners and non-specialists alike. It contains information which is both detailed and thorough, ensuring that readers adopt the correct treatment and procedure for each transaction encountered.