Tax Planning 2017/18

ISBN-13: 9781526501660 / Angielski / Miękka / 2017 / 1280 str.

Mark McLaughlin

Opis

New planning strategies and tax saving opportunities Tax Planning 2017/18 covers new planning strategies and tax saving opportunities 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, this book clearly and concisely explains key tax planning ideas and concepts and is fully updated to the latest Finance Act. This book is full of easily implementable technical suggestions and advice. It outlines the planning opportunities and potential pitfalls concerning specific transactions and circumstances and demonstrates how to successfully organise 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 you to locate the information you need quickly and efficiently. This tax planning title concentrates on key areas of tax planning which are of greater relevance to the tax practitioner on a day-to-day basis.

Spis treści

Chapter 1: Starting a business – choosing an appropriate trading vehicle Chapter 2: Incorporation and disincorporation Chapter 3: 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 Chapter 19: Investors’ relief Chapter 20: Extracting funds from the company