This book gives clear guidance on the pros and cons of incorporating a business in the UK, giving the reader practical advice on the tax and legal implications and how to successfully navigate the process of incorporation. The book also gives guidance on disincorporation in the UK and why this may be necessary and the best practice when going through this process. There have been significant changes to incorporation in the last five years. The announcement in the UK's 2013 Budget that the corporation tax rate will be further reduced to 20% in 2015 and the introduction of the Employment...

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...

Bloomsbury's Tax Rates and Tables 2013/14 Finance Act Edition provides comprehensive, post-Finance Act coverage of the new revised tax rates, allowances, and reliefs in the UK. User-friendly, with a spacious, easy-to-read layout, the book is compact enough to fit into a briefcase. Contents include: personal taxation * expenses and benefits * PAYE * shares and share options * taxation of investment income * taxation of business profits * taxation of companies * capital gains tax * inheritance tax * capital allowances * stamp taxes * value added tax * insurance premium tax * landfill tax *...

Widely recognized as one of the leading books in the field, this eleventh edition supplies the latest UK estate planning techniques and expert know how that will help save inheritance tax. Inheritance tax, trust and estate, legal and accountancy practitioners will all benefit from the UK specialist advice and practical IHT suggestions. Packed full of the UK's latest inheritance tax saving opportunities, the book outlines how to select winning IHT schemes. Contents includes: Compliance * transferable nil rate band * appropriate will planning * practical aspects of will drafting * husband,...

'Bloomsbury's Tax Rates and Tables 2012/13' provides you with comprehensive, post-Finance Act coverage of the new revised tax rates, allowances and reliefs.

HMRC Investigations is an increasingly hot topic. With the number of investigations rising year on year, so are the number of individuals or small businesses seeking help from their accountants and/or tax advisers in dealing with the investigations. An affordable and practical guide, HMRC Investigations Handbook 2015/16 will advise you every step of the way through an investigation and how best to represent your clients. Key Updates Updated to the Finance Act (No 2) 2015, including references to announcements in the Summer Budget of 2015, (e.g. closure of Liechtenstein Disclosure Facility on...

Tax Tables 2016/17 provides accurate tables of all the new and revised tax rates and allowances from the 2016 budget. Delivered to your desk within 24 hours of the chancellor's Budget speech, it enables you to start using the updated facts and figures straight away. Tax Tables provides a succinct commentary on the key provisions and clearly laid out tables of new rates and allowances.

Recommended by the Chartered Institute of Taxation in The Sunday Times* Ray & McLaughlin's Practical Inheritance Tax Planning, 14th Edition is an essential guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action. This ever-popular IHT handbook has a practitioner-focused contents list which presents the topics in a clear, easy-to-follow order. The 14th edition comes complete with Bloomsbury Professional's trademark quick-reference structure which makes it easier to find the key topics and scenarios. 'Signposts' at...

A comprehensive guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action. Updated in line with Finance Act 2017, including the following: - changes to the deemed domicile rules for IHT purposes - further restrictions to what is defined as excluded property under IHTA 1984 - new anti-avoidance measures The book has been restructured to reflect the coming into force of the Residence Nil-Rate Band from April 2017, with a new chapter on that subject. There is also a new chapter on Domicile.

Inheritance Tax 2018/19 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls. This essential guide to inheritance tax helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library. Updates for the 2018/19 edition...