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Many taxpayers arrange for their accountants to prepare and submit their tax returns. The taxpayer is still the person responsible for submitting the return and for paying whatever tax becomes due: the accountant is only acting as the taxpayer's agent. The practising accountant often acts for taxpayers in their dealings with HMRC and situations can arise where the accountant has concerns as to whether the taxpayer is being honest in providing information to the accountant for onward transmission.

The Upper Tribunal also hears appeals against decisions of the First Tier Tribunal. We look at the appeals system in more detail later in this Text. 2 Different sources of revenue law As stated above, taxes are imposed by statute. This comprises not only Acts of Parliament but also regulations laid down by Statutory Instruments. Statute is interpreted and amplified by case law. HM Revenue and Customs also issue: (a) Statements of practice, setting out how they intend to apply the law (b) Extra-statutory concessions, setting out circumstances in which they will not apply the strict letter of the law where it would be unfair (c) A wide range of explanatory leaflets (d) Business economic notes.

Trading income Employment income Property business income Bank/building society interest (gross) Other interest (gross) (as many lines as necessary) Dividends (gross) Total income Less interest paid Net income Less personal allowance Taxable income Non-savings income £ X X X Savings income £ Dividend income £ Total £ X X X (X) X (X) X X (X) X (X) X X X (X) X (X) X X X 8 Gift Aid FAST FORWARD Extend the basic rate band by the gross amount of any gift aid payment to give tax relief at the higher and additional rates.

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ACCA - F6 - Taxation FA 2010: Study Text by BPP Learning Media Ltd

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