Erratum

Despite our best efforts, some errors may will be found in a textbook of this complexity where such frequent changes of regulations make the annual updating of this text a complex task.

Where such errors are discovered by us, or pointed out to us by users of the book, we will list them on this page so that everyone can be informed of any mistakes found.

Please accept our apologies for any confusion caused by the presence of these errors.

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No errors have been discovered in this edition of the text.

If you come across something in the book you think is an error please let us know so that we can check it (email to - errors@taxstudent.com).