Автор: Glendinning, Eric Howard, Ron Название: Professional English in Use (Medicine). ISBN: 0521682010 ISBN-13(EAN): 9780521682015 Издательство: Cambridge University Press Рейтинг: Цена: 36550.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Professional English in Use Medicine is a brand new addition to the Professional English in Use series.
Автор: Chris Erwood, Iris Wunschmann-Lyall, Jacquelyn Kimber Название: Bloomsbury Professional Capital Gains Tax 2021/22 ISBN: 1526518597 ISBN-13(EAN): 9781526518590 Издательство: Bloomsbury Academic Рейтинг: Цена: 126720.00 T Наличие на складе: Нет в наличии. Описание: Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2021/22 is an invaluable title for those who deal with capital gains tax on a regular basis.
The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following:
- Issue of nudge letter to prompt offshore disclosure
- HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
- Case law –
- HMRC v Embiricos - the Upper Tribunal reversed the FTT decision and determined that HMRC cannot issue a partial closure notice in respect of an enquiry into a taxpayer’s claim to the remittance basis without specifying the amount of tax due
- The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B (Trusts and qualifying period for BADR)
- Stephen Core v HMRC and Phillips v HMRC (Main residence relief)
The commentary in this title includes numerous 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, 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.
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: 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.
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: Ivashkovskaya Irina, Grigorieva Svetlana, Nivorozhkin Eugene Название: Strategic Deals in Emerging Capital Markets: Are There Efficiency Gains for Firms in Bric Countries? ISBN: 3030238520 ISBN-13(EAN): 9783030238520 Издательство: Springer Цена: 149060.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: In addition, the book explores various dimensions of M&A deals in order to summarize the main trends in corporate control markets in the largest emerging countries, and how they differ from those in developed countries;
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