Bloomsbury Professional VAT 2020/21, Andrew Needham

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
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Professional English in Use Finance is the latest exciting addition to the bestselling English Vocabulary in Use titles.

Автор: Pete Miller, Satwaki Chanda, Andrew Parkes
Название: Bloomsbury Professional Corporation Tax 2020/21
ISBN: 1526514532 ISBN-13(EAN): 9781526514530
Издательство: Bloomsbury Academic
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Цена: 116160.00 T
Наличие на складе: Нет в наличии.
Описание: This annual guide to corporation tax meets the everyday needs of the busy tax adviser. A collaboration by leading tax writers Satwaki Chanda, Jacquelyn Kimber and Andrew Parkes, Corporation Tax 2020/21 examines the rules, regulations and tax issues affecting companies in the UK. The 2020/21 edition examines current legislation, changes to HMRC guidance and explores the following key developments:- The rate of corporation tax is to remain at 19%- From 6 April 2020, offshore corporate property investors are subject to corporation tax on rental profits for the first time- The Structures and Buildings Allowance (SBA) – claimants benefit from an increased writing down rate of 3% per annum, giving faster relief for the construction or acquisition of commercial buildings- From 1 July 2020, certain intangibles held before 1 April 2002 will be brought within the corporate regime for the first time- The restriction on the offset of carried forward capital losses from 1 April 2020 to 50% of net chargeable gains, subject to ?5m deduction allowance- The rate of relief for R&D expenditure for large companies is to increase from 12% to 13% from 1 April 2020- Status of ongoing HM Treasury consultations on potential reform of the SME reliefs via the reintroduction of a - PAYE ‘cap’ which aligns to the R&D rules- HMRC guidance on Covid-19 and its impact on company residence and permanent establishmentThis 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Автор: Jacquelyn Kimber, Chris Erwood, Iris Wunschmann-Lyall
Название: Bloomsbury Professional Capital Gains Tax 2020/21
ISBN: 1526514664 ISBN-13(EAN): 9781526514660
Издательство: Bloomsbury Academic
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Цена: 105600.00 T
Наличие на складе: Нет в наличии.
Описание: Written for those who are interested in major cultural developments in Mexico and parts of Central America, from earliest times to the conquest of Mexico. Coverage includes major sites and complex societies in pre-conquest Mesoamerica; ancient traditions, the arts, religious and spiritual traditions; and language, mathematics, and city planning.

Автор: Sarah Laing, Andrew Rainford
Название: Bloomsbury Professional Income Tax 2020/21
ISBN: 1526514494 ISBN-13(EAN): 9781526514493
Издательство: Bloomsbury Academic
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Цена: 105600.00 T
Наличие на складе: Нет в наличии.
Описание: Offering a practical overview of income tax in the UK from one of the UK’s leading tax writers, Income Tax 2020/21 covers day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice.This new edition has been updated throughout for 2020/21 income tax rates and allowances, and includes the following: - Commentary on the Making Tax Digital (MTD) project updated confirming that Government will not be mandating MTD for any new taxes or businesses until at least 2021, but flagging up what taxpayers can do to get ready for MTD for income tax- Details of tax payment deferral options due to coronavirus (Covid-19)- Commentary on new pensions annual allowance rules applicable from 2020/21- Commentary on the Covid-19 Self-Employment Income Support Scheme (SEISS) added- Updated commentary on changes to structures and buildings capital allowances (SBAs) from 6 April 2020- Details of Budget 2020 announcements on CO2 emissions thresholds for determining capital allowances, applicable from April 2021- Updated commentary on enhanced capital allowances (ECAs) in designated enterprise zones- New commentary on HMRC Trust Register Scheme (TRS) obligationsThis 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, as well as numerous worked examples to demonstrate how to apply the main principles in practice.

Автор: Andrew Needham
Название: Bloomsbury Professional VAT 2019/20
ISBN: 1526509946 ISBN-13(EAN): 9781526509949
Издательство: Bloomsbury Academic
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Цена: 95040.00 T
Наличие на складе: Невозможна поставка.
Описание: This annual guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals to grasp current VAT law confidently.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 2019/20 has been updated to include the following: The new requirements of MTD that have been introduced for most businesses this year with a major change in reporting requirements for VAT registered businessesThe easing of MOSS registration requirements for micro-businessesChanges and clarification to the VAT treatment of vouchersChanges to the eligibility rules for VAT groupingThis title is split into three sections to help you with: 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 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.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: Mark McLaughlin, Iris Wunschmann-Lyall, Chris Erwood
Название: Bloomsbury Professional Inheritance Tax 2020/21
ISBN: 1526514699 ISBN-13(EAN): 9781526514691
Издательство: Bloomsbury Academic
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Цена: 105600.00 T
Наличие на складе: Нет в наличии.
Описание: Inheritance Tax 2020/21 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.This essential guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library.Updates for the 2020/21 edition include:- IHT simplification – The OTS reports on IHT simplification and the all-party parliamentary group (Inheritance & Intergenerational fairness) report on the reform of IHT- IHT relief – Finance Act 2020 provisions for IHT relief in respect of Kindertransport Fund and Windrush- Compensation Scheme payments- Excluded property etc – Finance Act 2020 changes on additions of offshore property to trusts and the domicile of the settlor- Settled property – Finance Act 2020 legislation to provide that transfers between trusts are subject to additional conditions for the purposes of excluded property status- HMRC view of ‘deliberate’ behaviour when considering penalties - Child Trust Funds (Amendment) Regulations 2020 and Individual Savings Account (Amendment) Regulations 2020 and their effectsCase law including- Shelford & Ors v Revenue and Customs – Double trust/IOU schemes- Routier & Anor v Revenue and Customs – Gifts to charities- Banks v Revenue and Customs – Political donations- Scarle James Deceased, the Estate of v Scarle Marjorie Deceased, the Estate of – Survivorship- Land Tribunal’s decision in Foster v Revenue and Customs - Land valuation- Margaret Vincent v HMRC - Right to occupy- Charnley & Hodgkinson Executors of Thomas Gill (deceased) v HMRC - ‘Farming’ by reference to othersThis 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Автор: Chris Erwood, Iris Wunschmann-Lyall
Название: Bloomsbury Professional Trust and Estates 2020/21
ISBN: 1526514907 ISBN-13(EAN): 9781526514905
Издательство: Bloomsbury Academic
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Цена: 105600.00 T
Наличие на складе: Нет в наличии.
Описание: Trusts and Estates 2020/21 is a practical and accessible reference book that provides clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased’s estate.The 2020/21edition has been updated to Finance Act 2020 and includes the following: - Updated commentary to reflect the Government confirmation that legislation will be introduced in Finance Bill 2020-21 which will introduce a 2% surcharge from 1 April 2021 for non-UK residents purchasing residential property in the UK- The Administration of Estates Act 1925 (Fixed Net Sum) Order 2020, which increases the statutory legacy in intestate estates from ?250,000 to ?270,000 from 6 February 2020- Online CGT Return and the Finance Act 2019 compliance application to UK and non-UK resident PRs/Trustees- Updated commentary reflecting the provisions from Finance Bill 2020-21 that UK and non-UK resident PRs who sell a residential property that gives rise to a CGT liability must send a stand-alone tax return to HMRC and pay any CGT due within 30 days of completion of the sale- Case law - Mackay v Wesley [2020] EWHC 1215 (Ch) (18 May 2020) – application to rescind Trustee appointmentWritten by two of the leading experts in this field, Trusts and Estates 2020/21enables 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 structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

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: Michael O`Connor
Название: VAT on Property - Made Simple
ISBN: 1847669875 ISBN-13(EAN): 9781847669872
Издательство: Bloomsbury Academic
Цена: 123550.00 T
Наличие на складе: Невозможна поставка.
Описание: This provides detailed commentary outlining the new rules governing the application of VAT on property. It is an essential title for practitioners concerned with property legislation and the new VAT system in place. Written for practitioners by practitioners,VAT on Property - Made Simple adopts a unique 'transaction based approach' in analysing this complex area of property tax. It is an essential tool for every professional advisor working in the property business. Key Features Numerous detailed examples, tax tips and taxtraps are used to explain how such transactions are now liable/exempt from VAT under the new VAT system; Provides useful precedents to assist practitionersin drafting Contract, Lease and VAT Clauses, other VAT documents and records; Written by expereinced practitioners for practitioners; Full coverage of the background, legislation and principles of the new VAT system.

Название: VAT in the Gulf - An Introduction
ISBN: 1526503352 ISBN-13(EAN): 9781526503350
Издательство: Bloomsbury Academic
Цена: 21120.00 T
Наличие на складе: Невозможна поставка.
Описание: VAT in the Gulf - An Introduction is an easy to follow guide to the concept of VAT and how and where it applies in the GCC countries. The GCC countries’ economies are dominated by the revenue provided by oil and as such can be affected by fluctuations in demand (and the price) of petroleum. The governments of these countries have been looking at introducing taxes as a way of generating further revenue. VAT will be the first of these with introduction across the GCC countries being expected from January 2018 and with all six countries expected to be compliant by 1 January 2019. The GCC countries are Saudi Arabia, Kuwait, the United Arab Emirates, Qatar, Bahrain, and Oman. This book provides an introduction to VAT for the tax paying public and businesses in the GCC countries and includes examples, flowcharts and diagrams to illustrate the points made. The book is published in English and has a glossary of key terms in both English and Arabic. The authors are a team of indirect tax experts from Deloitte in the UAE, headed by Justin Whitehouse and Thomas Vanhee.