Автор: De`viana, Lyall Название: Philanthropist ISBN: 1398420093 ISBN-13(EAN): 9781398420090 Издательство: Неизвестно Рейтинг: Цена: 11610.00 T Наличие на складе: Есть у поставщика Поставка под заказ.
Автор: Lyall Casey Название: Spoonful of frogs hb ISBN: 0062890298 ISBN-13(EAN): 9780062890290 Издательство: HarperCollins USA Рейтинг: Цена: 11610.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: From acclaimed author Casey Lyall and Caldecott Honor artist Vera Brosgol, A Spoonful of Frogs is a humorous and wholly original picture book-and a winning recipe for readers who loved Dragons Love Tacos and Room on the Broom.A witch`s favorite treat is frog soup.
Автор: Lyall, Francis Название: Space Law ISBN: 0754624560 ISBN-13(EAN): 9780754624561 Издательство: Taylor&Francis Рейтинг: Цена: 357280.00 T Наличие на складе: Нет в наличии.
Автор: Lyall, Gavin Название: The War in the Air: 1939-1945 ISBN: 009956534X ISBN-13(EAN): 9780099565345 Издательство: Random House - Penguin Рейтинг: Цена: 14950.00 T Наличие на складе: Поставка под заказ. Описание: over the high seas, Malta, the desert battles and in the struggle with Japan. This is the second volume in the unique Freedom`s Battle trilogy, which provides intensely vivid accounts of war at sea, in the air and on land.
Автор: Lyall, Kiran Название: Pullpots visit bhangraland ISBN: 1916006809 ISBN-13(EAN): 9781916006805 Издательство: Неизвестно Рейтинг: Цена: 7990.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Bhangraland is open! A theme park full of musical magic. Take a ride on the Dhol Drop, Harmonium Hop and the Chimta Clapper. Today is extra special, as one of The Pullpots has been invited to cut the red ribbon on a certain rhythmic ride. Can you guess which Pullpot it will be?
Автор: Lyall, Gavin Название: Flight from honour ISBN: 191219452X ISBN-13(EAN): 9781912194520 Издательство: Неизвестно Рейтинг: Цена: 18380.00 T Наличие на складе: Нет в наличии. Описание: An assisination plan has been hatched to kill an Italian Senator, and while in Conall O`Gilroy care, an attempt is made. So when the pair escape to London, Captain Matthew Ranklin is called in and gets caught up in the conspiracy. As one false step could echo throughout Europe, the teams faces their most high stakes mission yet.
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: 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: 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 2022/23 ISBN: 1526523442 ISBN-13(EAN): 9781526523440 Издательство: Bloomsbury Academic Рейтинг: Цена: 116160.00 T Наличие на складе: Нет в наличии. Описание: Inheritance Tax 2022/23 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 authoritative 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.
The new edition is updated in line with recent case decisions, revised guidance from HMRC and the provisions of Finance Act 2022.
Автор: Chris Erwood, Iris Wunschmann-Lyall Название: Bloomsbury Professional Trusts and Estates 2022/23 ISBN: 1526523523 ISBN-13(EAN): 9781526523525 Издательство: Bloomsbury Academic Рейтинг: Цена: 116160.00 T Наличие на складе: Нет в наличии. Описание: Trusts and Estates 2022/23 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.
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.
Казахстан, 010000 г. Астана, проспект Туран 43/5, НП2 (офис 2) ТОО "Логобук" Тел:+7 707 857-29-98 ,+7(7172) 65-23-70 www.logobook.kz
