Book Description

Textbook covering all the ramifications of personal taxation: imposition of tax and income chargeable; determination of residence; withholding tax; business profits; business expenditure; personal reliefs; basis of assessment; capital allowances; losses; partnerships; assessment appeals and back duty; pay-as-you earn; tax clearance certificate; double taxation relief; settlements trusts and estate; administration of personal income tax; capital gains tax; capital transfer tax, etc.