Bloomsbury Professional Trusts and Estates 2021/22, Chris Erwood, Iris Wunschmann-Lyall
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: Andrew Parkes, Jacquelyn Kimber, Satwaki Chanda Название: Bloomsbury Professional Corporation Tax 2021/22 ISBN: 1526518198 ISBN-13(EAN): 9781526518194 Издательство: Bloomsbury Academic Рейтинг: Цена: 147840.00 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 2021/22 examines the rules, regulations and tax issues affecting companies in the UK.
The 2021/22 edition examines current legislation, changes to HMRC guidance and explores the following key developments:
- The rate of corporation tax is set to rise to 25% in 2023
- From 1 April 2023, the small profits rates with marginal relief to be reinstated
- Capital allowance tax breaks to encourage business investment
- Annual investment allowance to remain at ?1 million until 31 December 2021
- A 130% superdeduction for investment in general plant and machinery
- A 50% special rate allowance for special rate assets (long life assets, integral features etc)
- A 100% first year allowance for investment in plant and machinery in a Freeport tax site
- Temporary extension of carry back relief for trade losses incurred in accounting periods ending between 1 April 2020 and 31 March 2021 from current 1 year carry back period to three years
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: 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: Andrew Needham Название: Bloomsbury Professional VAT 2021/22 ISBN: 1526518236 ISBN-13(EAN): 9781526518231 Издательство: Bloomsbury Academic Рейтинг: Цена: 126720.00 T Наличие на складе: Нет в наличии. Описание: This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.
Value Added Tax 2021/22 has been updated to include the following:
- Temporary reduced rates
- Early termination and compensation payments
- Extension of the Covid-19 reduced rates in hospitality etc
- Brexit changes re imports and exports of goods and services
- Clarification of the postponed accounting regulations
- Introduction of the construction industry reverse charge
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.
Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent seven years in HM Customs & Excise, first as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.
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.
This volume for Scots law students contains the main statutory provisions relating to both heritable and moveable property, trusts and succession. It includes all the important provisions regulating post-feudal land law in Scotland. Key contents include: Requirements of Writing (Scotland) Act 1995; Land Reform (Scotland) Act 2003, Part 1; Title Conditions (Scotland) Act 2003; Charities and Trustee Investment (Scotland) Act 2005; Land Registration etc. (Scotland) Act 2012; Succession (Scotland) Act 2016.
Автор: Mark Brabazon Название: International Taxation of Trust Income: Principles, Planning and Design ISBN: 1108492258 ISBN-13(EAN): 9781108492256 Издательство: Cambridge Academ Рейтинг: Цена: 121440.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
Автор: Snape John Название: Landmark cases in revenue law ISBN: 1509912266 ISBN-13(EAN): 9781509912261 Издательство: Bloomsbury Academic Рейтинг: Цена: 105600.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.
Автор: Gallanis, Thomas P. Название: Gallanis`s family property law, cases and materials on wills, trusts, and estates - casebookplus ISBN: 1684672996 ISBN-13(EAN): 9781684672998 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 284590.00 T Наличие на складе: Нет в наличии. Описание: The Seventh Edition of this highly-regarded casebook continues its innovative emphasis on the connection between the law of trusts and estates and the changing American family. The Seventh Edition incorporates the most recent uniform acts from the Uniform Law Commission and the Third Restatements of the American Law Institute, and discusses the very latest ""hot"" topics, including digital assets, electronic wills, directed trusts, trust decanting, unitrusts, family offices, and donor standing to enforce charitable trusts. The authors of this book have long been at the forefront of law reform in trusts and estates, and this tradition continues under the authorship of Thomas Gallanis, who is the executive director of the Uniform Law Commission's Joint Editorial Board for Uniform Trust and Estate Acts. He was also an associate reporter for the Restatement Third of Trusts and has been the reporter of two uniform acts, most recently the Uniform Powers of Appointment Act (2013). The Seventh Edition emphasizes problems and questions to facilitate classroom discussion and analysis. Among many other things, the book teaches doctrine and policy, planning and drafting, case analysis and statutory interpretation.
Автор: Grayson M.P. McCouch Название: Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell ISBN: 1684674530 ISBN-13(EAN): 9781684674534 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 50820.00 T Наличие на складе: Невозможна поставка. Описание: This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts and beneficiaries; classification of estates and trusts; income in respect of a decedent; and more.
Автор: Gordon Deborah S., Lewis Browne C., Spivack Carla Название: Feminist Judgments: Rewritten Trusts and Estates Opinions ISBN: 1108816959 ISBN-13(EAN): 9781108816953 Издательство: Cambridge Academ Рейтинг: Цена: 33790.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book analyzes estates and trusts cases through a feminist lens to demonstrate how the law has limited the property rights of women and other marginalized groups. This book will be useful to law students learning to read cases and to anyone else interested in understanding ways in which the law has been applied inequitably.
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