Tax Planning: 2015/16

ISBN-13: 9781780437811 / Angielski / Miękka / 2015 / 1048 str.

Mark McLaughlin

Opis

Tax Planning 2015/16 covers new planning strategies and tax saving opportunities in the UK, and the many situations and tax planning opportunities that practitioners encounter everyday when dealing with their clients' tax affairs. 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. It is full of easily implementable technical suggestions and advice, outlining 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 to locate the information needed 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: Reduction of capital Chapter 6: Groups Chapter 7: Reorganisations and reconstructions Chapter 8: Selling or winding-up an owner-managed company Chapter 9: Tax planning for the non-resident and non-domiciled Chapter 10: Agency workers and intermediaries Chapter 11: Pensions Chapter 12: Business and agricultural property relief and woodlands relief Chapter 13: Private residence relief 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: The patent box