Author Eile Gibson explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form warranties and tax indemnities. These are included on a CD-ROM, so that practitioners can download and adapt the model documents. The book has been updated to include provisions in the Finance Act 2015. The employment-related securities section has been updated, and included is new guidance on the Social Investment Tax Relief Scheme (SITR) and changes to reflect changes to HMRC treatment of ESC D33. The purpose of this book is to explain and...
Author Eile Gibson explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form wa...
