A Student`s Text-Book of Astrology Vivian Robson Memorial Edition, Robson Vivian Erwood

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)

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: Erwood Keith
Название: The Ultimate Guide to Winning Sports Pools: The Strategy for Dominating Football Pools
ISBN: 1728999197 ISBN-13(EAN): 9781728999197
Издательство: Неизвестно
Цена: 28730.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The Ultimate Guide to Winning Sports Pools teaches you how to consistently WIN sports pools by utilizing specific strategies to increase your odds of winning while reducing your risk of losing each game you play. Whether you play in your local bar, office pool, or with your friends you can use the strategies to win more often. You can even use these strategies to play more pools and increase your weekly winnings. Using the advanced strategies, you will also learn how to increase the number of games you play each week and increase your overall winnings. Learn how to roll-over or parlay your winnings into the big games like Super-Bowl Pools, and how to profit from the squares before the big game even happens. When I was younger I used these same strategies to consistently win the pools I entered. I would often win not just a quarter, the half or the final, but often the entire winnings from a single game or pool. Now I am sharing my secret to consistently winning with you.Imagine if you could do that and put an extra $100 or more in your pocket every week. Now Imagine if you could do that X 10 or more times each week. Whether you never played before, or if you play every week, my strategies will help turn you into a consistent winner.

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: Rebecca Cave, Chris Erwood, Iris Wunschmann-Lyall
Название: Bloomsbury Professional Capital Gains Tax 2019/20
ISBN: 1526509903 ISBN-13(EAN): 9781526509901
Издательство: Bloomsbury Academic
Рейтинг:
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: Mark McLaughlin, Chris Erwood, Iris Wunschmann-Lyall
Название: Bloomsbury Professional Inheritance Tax 2019/20
ISBN: 1526509865 ISBN-13(EAN): 9781526509864
Издательство: Bloomsbury Academic
Рейтинг:
Цена: 95040.00 T
Наличие на складе: Невозможна поставка.
Описание: Inheritance Tax 2019/20 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 2019/20 edition include:Updated to Finance Act 2019 and changes in HMRC practice and guidanceCase law – including The Personal Representatives of Grace Joyce Graham (Deceased) v Revenue and Customs (business property relief), Hood v Revenue and Customs (gifts with reservation), Henderson & Ors v Revenue and Customs and Proles v Kohli (domicile) and Banks v Revenue and Customs (exemptions)Updated commentary on the recent domicile reforms and changes to excluded property status in respect of UK residential property interestsResidence nil rate band – reference to amendments introduced in Finance Act 2019This 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 2017/18
ISBN: 1526500930 ISBN-13(EAN): 9781526500939
Издательство: Bloomsbury Academic
Рейтинг:
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.