Bloomsbury Professional Income Tax 2021/22, John Hiddleston

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: Lasser J. K.
Название: J.K. Lasser`s Your Income Tax Professional Edition 2020
ISBN: 1119595134 ISBN-13(EAN): 9781119595137
Издательство: Wiley
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Цена: 73920.00 T
Наличие на складе: Поставка под заказ.

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: Chris Erwood, Iris Wunschmann-Lyall, Mark McLaughlin
Название: Bloomsbury Professional Inheritance Tax 2021/22
ISBN: 1526518473 ISBN-13(EAN): 9781526518477
Издательство: Bloomsbury Academic
Рейтинг:
Цена: 126720.00 T
Наличие на складе: Нет в наличии.
Описание: Inheritance Tax 2021/22 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 2021/22 edition include: - HMRC confirm there will be no overarching reform to Trust taxation - HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance - IHT thresholds - References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold - IHT compliance - A change in HMRC’s practice when handling applications for a clearance certificate (form IHT30) - Covid-19 - Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19 - HMRC confirmed that payments under the coronavirus life assurance scheme are exempt from IHT - Case law – Including: - O’Neill v Holland (joint beneficial ownership between co-inhabitants) - Fantini v Scrutton & Ors (purported severance of a joint tenancy) - Cox (Executors) v HMRC [2020] UKFTT 442 TC (reinforces HMRC stance on BPR denial for furnished holiday lettings) 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: Chris Erwood, Iris Wunschmann-Lyall
Название: Bloomsbury Professional Trusts and Estates 2021/22
ISBN: 1526518511 ISBN-13(EAN): 9781526518514
Издательство: Bloomsbury Academic
Рейтинг:
Цена: 126720.00 T
Наличие на складе: Нет в наличии.
Описание: Trusts and Estates 2021/22 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 2021/22 edition includes updates to the following: - Introduction of tougher penalties for late tax payments and new points based penalty for late filing of SA returns from 2023 - SA 21 return includes requirement to declare both Furlough payments as income and Furlough amounts over claimed - End of the road for Trust taxation reforms as HMRC announce closure of long running review - Trust Registration Service (TRS) - Publication of the Manual - 5AMLD extends TRS to most trusts whether or not income/gain producing - IHT thresholds – References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold - IHT compliance – A change in HMRC’s practice when handling applications for a clearance certificate (form IHT30) - Covid-19 - Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19 - Temporary measure reduced thresholds for Stamp Duty Land Tax - Controversial decision in Mackay v Wesley partially overturned - HMRC appeal Upper Tax Tribunal successful in overturning access to BADR through failure of beneficiaries to hold trust interest for required 12 month period (Quentin Skinner 2005 Settlement v HMRC) Written by two of the leading experts in this field, this title enables 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: 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: 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: 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: Pete Miller, Satwaki Chanda
Название: Bloomsbury Professional Corporation Tax 2019/20
ISBN: 1526510022 ISBN-13(EAN): 9781526510020
Издательство: Bloomsbury Academic
Рейтинг:
Цена: 95040.00 T
Наличие на складе: Невозможна поставка.
Описание: This annual guide to corporation tax meets the everyday needs of the busy tax adviser. It examines the rules, regulations and tax issues affecting companies in the UK. Topics covered include: Introduction to corporation tax; Trading income; Capital allowances (plant and machinery); Trading losses; Groups; Investment business; Property investment; Buildings and Structures; The Construction Industry Scheme; Close companies and connected issues; Loan relationships; Intangible fixed assets; UK Patent Box; Research and development; Creative sector tax reliefs; Chargeable gains; Reconstructions and amalgamations; Distributions; Foreign matters; Transfer pricing; Self-assessment; Rates and payment of corporation tax; Self-assessment penalties; HMRC powers; Accounting and tax; The year end. This latest edition has been updated in line with the Finance Act 2019 and changes to HMRC guidance. It explores the following key topics: Rules dealing with new flexible use of corporate losses The restriction on the use of carried-forward losses New interest restriction, placing limits on the relief available for corporate borrowings Offshore corporates investing in UK property to be brought into the corporation tax net with many investors being subject to tax on gains for the first time Reintroduction on tax relief for goodwill in respect of certain business acquisitions where there is a strong "IP connection" The introduction of the Structures and Buildings Allowance which allow the construction costs of commercial buildings to be written down over a 50 year period. 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: 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.