Bloomsbury Professional Inheritance Tax 2019/20, Mark McLaughlin, Chris Erwood, Iris Wunschmann-Lyall

Автор: Ian MacKenzie
Название: Professional English in Use Finance Book with answers
ISBN: 0521616271 ISBN-13(EAN): 9780521616270
Издательство: Cambridge University Press
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Цена: 49610.00 T
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Описание: Professional English in Use Finance is the latest exciting addition to the bestselling English Vocabulary in Use titles.

Автор: Sarah Laing
Название: Bloomsbury Professional Income Tax 2019/20
ISBN: 1526509822 ISBN-13(EAN): 9781526509826
Издательство: Bloomsbury Academic
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Цена: 95040.00 T
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Описание: Offering a practical overview of income tax in the UK from one of the UK's leading tax writers, Income Tax 2019/20 covers day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice.It provides comprehensive coverage of: The UK tax systemIncome tax complianceThe Scottish rate of income taxSavings and investmentsPensions and benefitsEmploymentSelf-employmentProperty incomeTrusts and estatesNon-residentsPlanning checklistsThis edition has been updated in line with Finance Act 2019/20 and includes the following key topics: Commentary on prospective late payment penalties for income tax self-assessmentUpdates on tax-efficient investments and savings - including NS&I Premium BondsLatest information on the taxation of benefits-in-kind and expenses, including 'green' opportunitiesChanges to capital allowances, including the extension to the annual investment allowance and changes to the 'special rate' poolUpdated commentary on how recent changes affect planning opportunitiesThis accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.

Автор: Rebecca Cave, Chris Erwood, Iris Wunschmann-Lyall
Название: Bloomsbury Professional Capital Gains Tax 2019/20
ISBN: 1526509903 ISBN-13(EAN): 9781526509901
Издательство: Bloomsbury Academic
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Цена: 95040.00 T
Наличие на складе: Невозможна поставка.
Описание: Capital Gains Tax 2019/20 is an invaluable title for those who deal with capital gains tax on a regular basis. It examines the current legislation and HMRC guidance in a clear, comprehensive style and covers the following: Recent developments in CGTComputation of gains and losses and special rules for particular assetsCGT for partners and partnership assetsCGT in the periods immediately before and after deathCGT payable by trustsCharges for non-domicile or non-resident taxpayers and overseas gainsCorporate gains, SSE and group reliefsLand and property including non-resident CGTMain residence reliefEntrepreneurs' relief Investors' ReliefHold-over relief for giftsRoll-over relief for business assetsRelief on the incorporation of a businessVenture capital reliefs including SEIS, EIS and SITRRelief for losses on loans to traders and on disposal of sharesTransfer of shares to an Employee Ownership TrustCGT planning and anti-avoidance rulesTaking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, the commentary in this title includes 147 examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table for quick navigation.

Автор: Chris Erwood, Iris Wunschmann-Lyall
Название: Bloomsbury Professional Trusts and Estates Tax 2019/20
ISBN: 1526509989 ISBN-13(EAN): 9781526509987
Издательство: Bloomsbury Academic
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Цена: 95040.00 T
Наличие на складе: Невозможна поставка.
Описание: Trusts and Estates 2019/20 is a practical and accessible reference book that provides clear guidance on compliance and operation under current law. This publication is indispensable when starting, running or ending a trust, or dealing with a deceased's estate.Updates for the 2019/20 edition include: Updated to Finance Act 2019 and changes in HMRC practice and guidance including the new Probate FeesCase law - including The Personal Representatives of Grace Joyce Graham (Deceased) v Revenue and Customs (business property relief), Whittaker v Hancock (Attorneys acting as PRs), Palliser v Revenue & Customs (hope value when valuing property)Changes to valuations of chattels as announced by HMRC in August 2018.Changes to the filing dates for SDLT returns which apply to trustees and executors. Written by two of the leading experts in this field, this title is packed full of tax tables and relevant commentaries to enable practitioners to gain a better understanding of current tax law so they can confidently organise their clients' financial affairs in a tax-efficient and compliant manner.This accessible reference guide has a user-friendly and logical structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked practical examples demonstrate how to apply the main principles in practice and all examples are listed in a separate table index for quick navigation.

Автор: Pete Miller, Satwaki Chanda
Название: Bloomsbury Professional Corporation Tax 2019/20
ISBN: 1526510022 ISBN-13(EAN): 9781526510020
Издательство: Bloomsbury Academic
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Цена: 95040.00 T
Наличие на складе: Невозможна поставка.
Описание: This annual guide to corporation tax meets the everyday needs of the busy tax adviser. It examines the rules, regulations and tax issues affecting companies in the UK. Topics covered include: Introduction to corporation tax; Trading income; Capital allowances (plant and machinery); Trading losses; Groups; Investment business; Property investment; Buildings and Structures; The Construction Industry Scheme; Close companies and connected issues; Loan relationships; Intangible fixed assets; UK Patent Box; Research and development; Creative sector tax reliefs; Chargeable gains; Reconstructions and amalgamations; Distributions; Foreign matters; Transfer pricing; Self-assessment; Rates and payment of corporation tax; Self-assessment penalties; HMRC powers; Accounting and tax; The year end. This latest edition has been updated in line with the Finance Act 2019 and changes to HMRC guidance. It explores the following key topics: Rules dealing with new flexible use of corporate losses The restriction on the use of carried-forward losses New interest restriction, placing limits on the relief available for corporate borrowings Offshore corporates investing in UK property to be brought into the corporation tax net with many investors being subject to tax on gains for the first time Reintroduction on tax relief for goodwill in respect of certain business acquisitions where there is a strong "IP connection" The introduction of the Structures and Buildings Allowance which allow the construction costs of commercial buildings to be written down over a 50 year period. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.