Core Tax Annual: Income Tax 2018/19, Sarah Laing

Автор: Andrew Needham
Название: Core Tax Annual: VAT 2018/19
ISBN: 1526505584 ISBN-13(EAN): 9781526505583
Издательство: Bloomsbury Academic
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Цена: 84480.00 T
Наличие на складе: Невозможна поставка.
Описание: This accessible guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals confidently to grasp current VAT law. With a wealth of practical examples and written in non-technical English, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors. Value Added Tax 2018/19 concentrates on the rules and regulations you need to know, and highlights numerous planning points and common pitfalls. With relevant key tribunal and court decisions included, it will help to steer the reader through the latest VAT law. Value Added Tax is split into three sections to help you: What you must know: Including an outline of the system, VAT groups and returns, registration, charge and supply issues, what is reduced and zero rated, exceptions, credit notes and record keeping. What you might need to know: Covers exports, imports, removals and acquisition of goods, partial exemption, Intrastat returns, partial exemption and the recovery of foreign VAT. Special situations: Includes information on joint ventures, second-hand goods and retail schemes, annual accounting, cash accounting, flat rates, assessment and VAT penalties.

Автор: Iris Wunschmann-Lyall, Chris Erwood
Название: Core Tax Annual: Trusts and Estates 2018/19
ISBN: 1526505665 ISBN-13(EAN): 9781526505668
Издательство: Bloomsbury Academic
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Цена: 84480.00 T
Наличие на складе: Невозможна поставка.
Описание: Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wunschmann-Lyall and Chris Erwood. It remains as practical and accessible as before whilst providing clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased estate. 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 Trusts and Estates 2018/19 a convenient and accessible resource. Worked examples, tax tables and practical commentaries help to illustrate the latest legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable in applying it to their clients' cases. The technical information and practical know-how detailed in this book will enable the reader to organise their clients' financial affairs in a tax-efficient and compliant manner.

Автор: Pete Miller, Satwaki Chanda, Donald Drysdale
Название: Core Tax Annual: Corporation Tax 2018/19
ISBN: 1526505746 ISBN-13(EAN): 9781526505743
Издательство: Bloomsbury Academic
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Цена: 84480.00 T
Наличие на складе: Невозможна поставка.
Описание: This annual guide to corporation tax meets the everyday needs of the busy tax adviser. A collaboration by leading tax writers Pete Miller, Satwaki Chanda and Donald Drysdale, Corporation Tax 2018/19 examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike. Corporation Tax 2018/19 covers: - Introduction to corporation tax - Trading income - Capital allowances (plant and machinery) - Trading losses - Groups - Investment business - Property investment - Business Premises Renovation Allowances - 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 to include the many changes in Finance (No 2) Act 2017 and Finance Act 2018, as well as developments in recent case law. It explores the following key topics: - New regime for carried forward losses - New group relief rules for carried forward losses - New rules on restricting interest and financing costs - Amendments to the substantial shareholding exemption - New relief for investments by companies owned by qualifying institutional investors - Freezing of indexation relief for companies 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.

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
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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)