Tax Planning 2013/14

ISBN-13: 9781780431642 / Angielski / Miękka / 2013 / 1008 str.

Mark McLaughlin

Opis

Tax Planning 2013/14 covers the many situations and tax planning opportunities that practitioners encounter everyday when dealing with their clients' tax affairs in the UK. Written by some of the UK's leading tax specialists and experienced authors, the book clearly and concisely explains key tax planning ideas and concepts and is fully updated to the UK's latest Finance Act. Tax Planning 2013/14 contains easily implementable technical suggestions and advice. It outlines the planning opportunities and potential pitfalls concerning specific transactions and circumstances, and it demonstrates how to successfully organize and structure the finances of individuals, trusts, and unincorporated businesses and companies. Practical and user-friendly, it contains worked examples throughout, and the short paragraphs and bullet-point style will help in locating the necessary information quickly and efficiently.

Spis treści

Chapter 1: Starting a business – choosing an appropriate trading vehicle Chapter 2: Incorporation and disincorporation Chapter 3: Corporate partnerships Chapter 4: Company purchase of own shares Chapter 5: Groups Chapter 6: Reorganisations and reconstructions Chapter 7: Selling or winding-up an owner-managed company Chapter 8: Employment income provided through third parties (disguised employee remuneration) Chapter 9: Tax planning for the non-resident and non-domiciled Chapter 10: Tax-efficient investments Chapter 11: Pensions Chapter 12: Business and agricultural property relief and woodlands relief Chapter 13: Wills, variations and disclaimers Chapter 14: Tax planning with trusts Chapter 15: Payments made on the termination of employment Chapter 16: Separation and divorce Chapter 17: Research and development relief Chapter 18: Defending tax planning through litigation