Business and Professional Income Under the Personal Income Tax, Kahn Charles Harry
Автор: Kahn Charles Harry, Kahn C. Harry Название: Business and Professional Income Under the Personal Income Tax ISBN: 0691624852 ISBN-13(EAN): 9780691624853 Издательство: Wiley Рейтинг: Цена: 33790.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: The author is concerned here with the tax treatment of individuals` income from the sole proprietorships and partnerships in manufacturing, finance, trade, agriculture, and professional practice. Attention is paid to the changing relation between the income from sole proprietorship and partnership and the total income of owners. Appendixes contain
Автор: Sarah Laing Название: Bloomsbury Professional Income Tax 2019/20 ISBN: 1526509822 ISBN-13(EAN): 9781526509826 Издательство: Bloomsbury Academic Рейтинг: Цена: 95040.00 T Наличие на складе: Невозможна поставка. 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: Sarah Laing, Andrew Rainford Название: Bloomsbury Professional Income Tax 2020/21 ISBN: 1526514494 ISBN-13(EAN): 9781526514493 Издательство: Bloomsbury Academic Рейтинг: 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: John Hiddleston Название: Bloomsbury Professional Income Tax 2021/22 ISBN: 1526518430 ISBN-13(EAN): 9781526518439 Издательство: Bloomsbury Academic Рейтинг: Цена: 126720.00 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 2021/22 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 2021/22 income tax rates and allowances, and includes the following:
- Commentary on the Making Tax Digital (MTD) project, including flagging up what taxpayers can do to get ready for MTD for income tax
- New commentary on the European Union (Future Relationship) Act 2020
- New material relating to late payment and deliberately withholding information penalties
- Commentary on the Covid-19 Self-Employment Income Support Scheme (SEISS), Furlough Scheme and various other Covid-19 temporary measures
- New material on changes to the taxation of employee termination payments
- Commentary on various changes to the taxation of personal services provided through intermediaries
- New material and commentary on enhanced rate of Structures and Buildings allowance within freeport tax sites
- Commentary on HMRC Trust Register Scheme (TRS) obligations
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 to demonstrate how to apply the main principles in practice.
John Hiddleston is a Tax Consultant at Azets. He has held senior roles in the tax technical departments of Top 20 accountancy firms – having been Head of Tax Technical at Vantis and, before that, National Director of Tax Technical at Howarth Clark Whitehall (Crowe UK).
Автор: Tanzi Название: Inflation and the Personal Income Tax ISBN: 0521068703 ISBN-13(EAN): 9780521068703 Издательство: Cambridge Academ Рейтинг: Цена: 33790.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Inflation distorts income taxes in many ways, but primarily by redistributing the tax burden among taxpayers.
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: Chris Erwood, Iris Wunschmann-Lyall Название: Bloomsbury Professional Trusts and Estates Tax 2019/20 ISBN: 1526509989 ISBN-13(EAN): 9781526509987 Издательство: Bloomsbury Academic Рейтинг: 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: Symons Ben Название: Bloomsbury Professional Tax Insight - Cryptocurrency and Blo ISBN: 1526512610 ISBN-13(EAN): 9781526512611 Издательство: Bloomsbury Academic Рейтинг: Цена: 42240.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Addresses concerns from the health and community services sector, including local government, about how to respond to climate change and its impacts on communities. Written by expert researchers and practitioners, this book presents existing research, innovative practice and useful tools to support organisations taking practical steps towards adaptation to the impacts of climate change on people.
Автор: Mark McLaughlin, Iris Wunschmann-Lyall, Chris Erwood Название: Bloomsbury Professional Inheritance Tax 2020/21 ISBN: 1526514699 ISBN-13(EAN): 9781526514691 Издательство: Bloomsbury Academic Рейтинг: 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: Jacquelyn Kimber, Chris Erwood, Iris Wunschmann-Lyall Название: Bloomsbury Professional Capital Gains Tax 2020/21 ISBN: 1526514664 ISBN-13(EAN): 9781526514660 Издательство: Bloomsbury Academic Рейтинг: 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.
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