Bloomsbury Professional Tax Insight - Family Investment Companies, Clark Deborah

Автор: Deborah Clark
Название: Bloomsbury Professional Tax Insight - Family Investment Companies
ISBN: 1526524694 ISBN-13(EAN): 9781526524690
Издательство: Bloomsbury Academic
Цена: 7920.00 р.
Наличие на складе: Есть у поставщикаПоставка под заказ.
Описание: Covers the key issues to consider when exploring if a Family Investment Company is an appropriate vehicle to help with an individuals estate planning.An updated version of the Tax Insight on Family Investment Companies published in 2019. Written by an acknowledged expert in this field, Deborah Clark of Mills and Reeve, this publication explores what makes a company a FIC, considers how a company works and the potential ways to make them more bespoke.A Family Investment Company (FIC) is a bespoke vehicle which can be used as an alternative to a family trust. It is a private company whose shareholders are family members. A FIC enables parents to retain control over assets whilst accumulating wealth in a tax efficient manner and facilitating future succession planning.The commentary covers issues on how to fund the structure, what tax issues to watch out for, what rights you might give to the shares and the pros and cons of different choices. It deals with directors’ powers, the use of an unlimited company and issues around privacy and wealth protection. Different structures are explained and their benefits and disadvantages highlighted.The commentary is bought up to to date with the new corporation tax rates and dividend tax rates introduced since the previous edition was published. It also reflects the author's continued practical experience in dealing with clients in this area. New features include: - a new chapter on Estate Planning Benefits - a new chapter on Treatment on Divorce - enhanced coverage of redeemable preference shares in the chapter on share capital - an expanded shareholders agreement chapter to include more information on what should be included in the agreement - a new chapter on share valuations - a new chapter on accounts preparation for Family Investment CompaniesThe guidance given is supplemented by examples and diagrams to helpfully illustrate the concepts described.

Автор: Mark McLaughlin, Iris Wunschmann-Lyall, Chris Erwood
Название: Bloomsbury Professional Inheritance Tax 2020/21
ISBN: 1526514699 ISBN-13(EAN): 9781526514691
Издательство: Bloomsbury Academic
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Цена: 15840.00 р.
Наличие на складе: Нет в наличии.

Описание: Inheritance Tax 2020/21 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 IHT 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 2020/21 edition include:- IHT simplification – The OTS reports on IHT simplification and the all-party parliamentary group (Inheritance & Intergenerational fairness) report on the reform of IHT- IHT relief – Finance Act 2020 provisions for IHT relief in respect of Kindertransport Fund and Windrush- Compensation Scheme payments- Excluded property etc – Finance Act 2020 changes on additions of offshore property to trusts and the domicile of the settlor- Settled property – Finance Act 2020 legislation to provide that transfers between trusts are subject to additional conditions for the purposes of excluded property status- HMRC view of ‘deliberate’ behaviour when considering penalties - Child Trust Funds (Amendment) Regulations 2020 and Individual Savings Account (Amendment) Regulations 2020 and their effectsCase law including- Shelford & Ors v Revenue and Customs – Double trust/IOU schemes- Routier & Anor v Revenue and Customs – Gifts to charities- Banks v Revenue and Customs – Political donations- Scarle James Deceased, the Estate of v Scarle Marjorie Deceased, the Estate of – Survivorship- Land Tribunal’s decision in Foster v Revenue and Customs - Land valuation- Margaret Vincent v HMRC - Right to occupy- Charnley & Hodgkinson Executors of Thomas Gill (deceased) v HMRC - ‘Farming’ by reference to othersThis accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Автор: Sarah Laing, Andrew Rainford
Название: Bloomsbury Professional Income Tax 2020/21
ISBN: 1526514494 ISBN-13(EAN): 9781526514493
Издательство: Bloomsbury Academic
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Цена: 15840.00 р.
Наличие на складе: Нет в наличии.

Описание: Offering a practical overview of income tax in the UK from one of the UK’s leading tax writers, Income Tax 2020/21 covers day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice.This new edition has been updated throughout for 2020/21 income tax rates and allowances, and includes the following: - Commentary on the Making Tax Digital (MTD) project updated confirming that Government will not be mandating MTD for any new taxes or businesses until at least 2021, but flagging up what taxpayers can do to get ready for MTD for income tax- Details of tax payment deferral options due to coronavirus (Covid-19)- Commentary on new pensions annual allowance rules applicable from 2020/21- Commentary on the Covid-19 Self-Employment Income Support Scheme (SEISS) added- Updated commentary on changes to structures and buildings capital allowances (SBAs) from 6 April 2020- Details of Budget 2020 announcements on CO2 emissions thresholds for determining capital allowances, applicable from April 2021- Updated commentary on enhanced capital allowances (ECAs) in designated enterprise zones- New commentary on HMRC Trust Register Scheme (TRS) obligationsThis accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples to demonstrate how to apply the main principles in practice.

Автор: Chris Erwood, Iris Wunschmann-Lyall
Название: Bloomsbury Professional Trust and Estates 2020/21
ISBN: 1526514907 ISBN-13(EAN): 9781526514905
Издательство: Bloomsbury Academic
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Цена: 15840.00 р.
Наличие на складе: Нет в наличии.

Описание: Trusts and Estates 2020/21 is a practical and accessible reference book that provides clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased’s estate.The 2020/21edition has been updated to Finance Act 2020 and includes the following: - Updated commentary to reflect the Government confirmation that legislation will be introduced in Finance Bill 2020-21 which will introduce a 2% surcharge from 1 April 2021 for non-UK residents purchasing residential property in the UK- The Administration of Estates Act 1925 (Fixed Net Sum) Order 2020, which increases the statutory legacy in intestate estates from ?250,000 to ?270,000 from 6 February 2020- Online CGT Return and the Finance Act 2019 compliance application to UK and non-UK resident PRs/Trustees- Updated commentary reflecting the provisions from Finance Bill 2020-21 that UK and non-UK resident PRs who sell a residential property that gives rise to a CGT liability must send a stand-alone tax return to HMRC and pay any CGT due within 30 days of completion of the sale- Case law - Mackay v Wesley [2020] EWHC 1215 (Ch) (18 May 2020) – application to rescind Trustee appointmentWritten by two of the leading experts in this field, Trusts and Estates 2020/21enables practitioners to gain a better understanding of current tax law so they can confidently organise their clients’ financial affairs in a tax-efficient and compliant manner.This accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.