This Act is in ten parts with four schedules, and contains provisions which impose charges to income tax under trading income, property income, savings and investment income, and certain miscellaneous income. It also contains provisions about rent-a-room and foster-care relief, special rules for foreign income, special rules for partnerships and certain calculation rules.Step 3 Gross up the inheritance tax attributable to net pre-death income by reference to the basic rate for the tax year. (5) The amount of pre-death income taken into account in determining the value of Da#39;s estate is taken to be the actual anbsp;...
|Title||:||Income Tax (Trading and Other Income) Act 2005|
|Publisher||:||The Stationery Office - 2005-03-01|