This spiral bound book folds flat to allow easy comparisons to be made between the tax principles explained on the left hand pages and the worked examples illustrating them set out on the right. The concept behind the "Tax Essentials" series is easy access - it provides fast answers to key tax problems and is ideal for the smaller firm of accountant looking for clear and concise tax advice. Covering the essentials of direct taxes, this volume looks at income tax, corporation tax, capital gains tax and inheritance tax. It is designed to accompany the more detailed Tolley tax annuals which comprise "Tolley's Income Tax", "Tolley's Corporation Tax", "Tolley's Capital Gains Tax", "Tolley's Inheritance Tax" and "Tolley's National Insurance Contributions".