This title provides a detailed overview and history of all types of UK stamp taxes. Covering Stamp Duty Land Tax, Stamp Duty, and Stamp Duty Reverse Tax, the book looks at scope and calculation, exemptions and reliefs, procedure and administration, and appeals and disputes. It also looks at planning considerations and likely pitfalls in common transactions. Practical and user-friendly, it will be an invaluable asset for tax practitioners, lawyers, accountants, and in-house tax departments in the UK. Contents include - 1) Stamp Duty Land Tax: introduction * scope and calculation - cases not...

National Insurance Contributions 2011/12 contains everything the reader needs to know about this specialist area in the UK. It outlines how and when contributions are due, how liabilities are calculated, and what can be done legitimately to minimize them. This 2011/12 edition covers the various contributions, using a practical class-by-class format. Together with extensive cross-referencing and clear indexing, it will assist in finding the answers to queries quickly and easily. The book's clear layout and practical approach, together with its use of worked UK examples, make this book...

Covering the income tax issues most frequently encountered by tax advisors, this guide not only describes the law with clarity, but also explains exactly what the legislation means in practice.

Covering all the UK's capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by UK tax advisers. Capital Gains Tax 2011/12 examines the UK's current legislation and HMRC guidance in a comprehensive and accessible style.

Based on Matthew Hutton's original popular reference guide, Trusts and Estates 2011/12 is now under the expert authorship of Iris Wunschmann-Lyall and Chris Erwood. This book remains as practical and accessible as before while providing clear guidance on compliance and operation under current UK law and is indispensable when starting, running, or ending a trust, or dealing with a deceased estate in the UK. Worked examples, tax tables, and practical commentaries help to illustrate the latest legislation and the key points of practice. The reader will not only fully understand current UK tax...

This annual guide to UK corporation tax meets the everyday needs of the busy tax adviser. Written by leading tax writer Juliana Watterston, Corporation Tax 2011/12 examines the rules, regulations, and tax issues affecting companies in the UK. With its practical concise style and straightforward format, this book will be a useful tool for tax advisers and non-experts alike. Fully up-to-date with the UK's latest Finance Act, this excellent book covers: an introduction to corporation tax * self-assessment * self-assessment penalties * HMRC powers * rates and payment of corporation tax * close...

Inheritance Tax 2011/12 is a UK guide that will assist the reader step-by-step through the complexities of this increasingly difficult subject. It starts with the basic UK rules and principles before looking at topics in more depth, such as lifetime transfers, gifts with reservation of benefit, settled property, and the various reliefs which include business and agricultural property relief. Whatever the reader's level of expertise and experience, this book will prove a valuable asset to practice. Practical and accessible, it is packed full of practical features, including worked examples, UK...

This accessible guide to value added tax (VAT) in the UK provides clear and simple coverage, enabling both professionals and non-professionals confidently to grasp current VAT law. With a wealth of practical examples and written in non-technical English, this book is an ideal guide for UK tax advisers dealing with VAT, and small business proprietors. Value Added Tax 2011/12 concentrates on the rules and regulations that the reader needs to know, and highlights numerous planning points and common pitfalls. With relevant key UK tribunal and court decisions included, it will help to steer the...

Covering the income tax issues most frequently encountered by tax advisers, this lucid guide not only describes the law with clarity, but also explains exactly what the legislation means in practice.

Covering all the capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by tax advisers.