Tabla de Contenidos: “…Front Cover -- Half Title -- Title Page -- Copyright Page -- Contents -- Preface -- Acknowledgements -- Summary of tax data -- Part 1 Income Tax and National Insurance -- 1 Introduction to the UK tax system -- UK taxes -- Sources of tax law -- The tax year -- Structure of HM Revenue and Customs -- Administration of the tax system -- Self Assessment -- Appeals -- Tax evasion and tax avoidance -- Making Tax Digital for income tax -- The HMRC Charter -- 2 Introduction to income tax -- Taxable persons -- Classification of income -- Exempt income -- Structure of an income tax computation -- Married couples and civil partners -- Rates of income tax for 2022-23 -- Income taxed at source -- Savings income -- Dividend income -- Allocation of the personal allowance -- 3 Personal allowances -- Personal allowances for 2022-23 -- The personal allowance (PA) -- Blind person's allowance (BPA) -- Tax reducers -- Married couple's allowance (MCA) -- 4 Payments and gifts eligible for tax relief -- Payments and gifts deductible from total income -- Eligible interest payments -- Annual payments -- Gifts of shares or property to charity -- Payments which are tax reducers -- Maintenance payments -- Loans used to purchase a life annuity -- Gifts of pre-eminent property to the nation -- Gift Aid -- 5 Income from property -- Definition of property income -- Basis of assessment and allowable expenditure -- Capital expenditure -- Losses -- Lease premiums -- Rent-a-room" relief -- Furnished holiday lettings (FHL) -- 6 Income from savings and investments -- Interest received -- Dividends received -- Tax-efficient investments -- Individual Savings Accounts -- Enterprise Investment Scheme -- Venture Capital Trusts -- Child Trust Funds -- Income from trusts and settlements -- Miscellaneous income -- 7 Income from employment (1) -- Employment and self-employment…”