This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike. Fully up to date with the latest Finance Act this excellent book covers: Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC powers; Rates and payment of corporation tax; Close companies and connected issues; Trading income; Plant and machinery; Building...
This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax examines the rules, regulations and tax issues...
Practical and accessible, this annual guide will prove indispensable when starting, running or ending a trust, or dealing with a deceased estate, whilst ensuring you are complying with the law. Trusts and Estates in Scotland guides you through the complexities of Scotland's unique trust and estate regime. 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 tax law, but be comfortable applying it to their clients' trusts and estates. Covers: Introduction; Background;...
Practical and accessible, this annual guide will prove indispensable when starting, running or ending a trust, or dealing with a deceased estate, whil...
This essential guide to inheritance tax provides a clearly structured analysis of the major tax provisions together with the tips and planning techniques you will need to apply them successfully. This is the only text to take full account of the peculiarities of Inheritance Tax in a Scottish context. Inheritance Tax in Scotland 2016/17 focuses on the day-to-day issues tax advisers frequently encounter in practice. Packed full of useful features including worked examples, diagrams, and common-sense know-how, tax advisers using this essential book will be directed to explanations and answers...
This essential guide to inheritance tax provides a clearly structured analysis of the major tax provisions together with the tips and planning techniq...
Covering all UK capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this accessible book focuses on the issues and scenarios most commonly encountered by tax advisers. Capital Gains Tax 2014/15 examines the current UK legislation and HMRC guidance in a comprehensive style and will be invaluable for all those who deal with capital gains tax on a regular basis. It includes examples of UK tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up-to-date to the Finance...
Covering all UK capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, th...
This annual guide to UK corporation tax meets the every-day needs of the busy tax adviser. The book examines the rules, regulations, and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, it will be a useful tool for tax advisers and non-experts alike. The book covers: an introduction to UK corporation tax * self-assessment * self-assessment penalties * HMRC powers * rates and payment of corporation tax * close companies and connected issues * trading income * plant and machinery * building and structures * intangible assets * research...
This annual guide to UK corporation tax meets the every-day needs of the busy tax adviser. The book examines the rules, regulations, and tax issues af...
Covering income tax issues most frequently encountered by UK tax advisers, this guide not only describes the UK law with clarity, but also explains exactly what the legislation means in practice. Income Tax 2014/15 is a practical overview of income tax in the UK. Covering the day-to-day issues most frequently encountered by tax practitioners, the book includes worked examples throughout to aid understanding. As part of Bloomsbury Professional's Core Tax Annuals, the book includes 'signposts' at the beginning of each chapter, containing a summary of the main points and cross-references to...
Covering income tax issues most frequently encountered by UK tax advisers, this guide not only describes the UK law with clarity, but also explains ex...
Inheritance Tax 2014/15 provides a clearly structured analysis of the major inheritance tax provisions together with the tips and planning techniques needed to apply them successfully and avoid potential pitfalls. The level of detail you need This essential guide to inheritance tax helps you navigate progressively through the complexities of this 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. The hot topics for...
Inheritance Tax 2014/15 provides a clearly structured analysis of the major inheritance tax provisions together with the tips and planning techniques ...
Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wunschmann-Lyall and Chris Erwood. The 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. As part of Bloomsbury Professional's Core Tax Annuals, the book includes 'signposts' at the beginning of each chapter, containing a summary of the main points and cross-references to relevant...
Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wunschmann-Lyall and Chris E...
This accessible guide to the UK's Value Added Tax (VAT) provides clear and simple coverage, enabling both professionals and non-professionals to confidently grasp current VAT law. With a wealth of practical examples, the book is an ideal guide for tax advisers and small business proprietors dealing with VAT in the UK. Value Added Tax 2014/15 concentrates on the rules and regulations, and highlights numerous planning points and common pitfalls. With relevant key tribunal and court decisions included, it will help steer the reader through the latest VAT law. Value Added Tax 2014/15 is split...
This accessible guide to the UK's Value Added Tax (VAT) provides clear and simple coverage, enabling both professionals and non-professionals to confi...
Core Tax Annuals: Capital Gains Tax 2015/16 examines the UK's current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with UK capital gains tax on a regular basis. The book includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to the UK's Finance Act 2015. Bloomsbury Professional's Core Tax Annuals include 'signposts' at the beginning of each chapter, containing a summary of the main points and cross-references to relevant...
Core Tax Annuals: Capital Gains Tax 2015/16 examines the UK's current legislation and HMRC guidance in a comprehensive and accessible style and is an ...