Bloomsbury Professional Capital Gains Tax 2019/20, Rebecca Cave, Chris Erwood, Iris Wunschmann-Lyall

Автор: Rebecca Cave, Iris Wunschmann-Lyall, Chris Erwood
Название: Core Tax Annual: Capital Gains Tax 2017/18
ISBN: 1526500930 ISBN-13(EAN): 9781526500939
Издательство: Bloomsbury Academic
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Цена: 84480.00 T
Наличие на складе: Невозможна поставка.
Описание: Capital Gains Tax 2017/18 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis. This established title uses plain English and includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to Finance Act 2017. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Capital Gains Tax 2017/18 a convenient and accessible resource. This popular title covers: Introduction to capital gains tax; Disposals; Computation of gains and losses; Particular assets; Residence, ordinary residence and domicile; Partnerships; Administration of an estate; Settlements.

Автор: Rebecca Cave, Iris Wunschmann-Lyall, Chris Erwood
Название: Core Tax Annual: Capital Gains Tax 2018/19
ISBN: 1526505703 ISBN-13(EAN): 9781526505705
Издательство: Bloomsbury Academic
Рейтинг:
Цена: 84480.00 T
Наличие на складе: Невозможна поставка.
Описание: Capital Gains Tax 2018/19 examines the current legislation and HMRC guidance in a clear, comprehensive style and is invaluable for all those who deal with capital gains tax on a regular basis. Capital Gains Tax 2018/19 covers: - Recent developments in CGT - Computation of gains and losses and special rules for particular assets - CGT for partners and partnership assets - CGT in the periods immediately before and after death - CGT payable by trusts - Charges for non-domicile or non-resident taxpayers and overseas gains - Corporate gains, SSE, group reliefs and disincorporation relief - Land and property - Main residence relief - Entrepreneurs’ relief - Investors’ Relief - Hold-over relief for gifts - Roll-over relief for business assets - Relief on incorporation of a business - SEIS, EIS and social investment relief (SITR) - Relief for losses on loans to traders and on disposal of shares - Transfer of shares to Employee Ownership Trust - CGT planning and anti-avoidance rules Capital Gains Tax 2018/19 is fully updated to include changes made by Finance (No 2) Act 2017 and Finance Act 2018. It also incorporates references to pertinent HMRC guidance and manuals, and examines the following key topics: - When a capital gain may be taxed as income - Freezing of indexation allowance for corporate disposals - Revised rules for the substantial shareholdings exemption (SSE) - Restriction of losses on appropriation of assets to trading stock - New deemed domicile regime which took effect from 6 April 2017 - Apportionment of non-resident close company gains - Revised conditions for SEIS, EIS, SITR and VCT investments - TAAR to tax distributions on a company’s winding-up as income not gains - NRCGT regime for non-UK residents including four new penalty cases - ATED-related gains, valuations and reporting requirements - Recent CGT cases including: HK Sidhu v HMRC (share loss relief)

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.