Автор: Tom Copeland Название: Family Child Care 2022 Tax Companion ISBN: 160554793X ISBN-13(EAN): 9781605547930 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 3881.00 р. Наличие на складе: Нет в наличии.
Описание: A comprehensive tool that will help tax preparers understand the rules that affect family child care businesses. Using this resource will increase your confidence in the tax professional who prepares your return, help you identify potential errors before your taxes are filed, and ensure that your tax preparer is claiming all allowable deductions.
Автор: Tom Copeland Название: Family Child Care 2022 Tax Workbook & Organizer ISBN: 1605547921 ISBN-13(EAN): 9781605547923 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 3881.00 р. Наличие на складе: Нет в наличии.
Описание: The most comprehensive resource available, this book contains up-to-date guidance so family child care providers can accurately complete their own tax returns and take advantage of all the business deductions they are entitled to claim.
Описание: This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information, to May 2020, for students and professors alike. It includes edited provisions of the Internal Revenue Code, Treasury regulations, and various materials prepared by the Internal Revenue Service.
Описание: Widely recognised as the leading title targeted at privately owned companies and their advisors. It provides high quality advice on a range of factors impacting the tax planning activity undertaken by most businesses. The book is written by Peter Rayney, the current President of the CIOT. His experience in providing advice and solutions to companies of all sizes is reflected in this updated content.
The structure of the book enables reader to navigate quickly to an area of that interests them, whether it be the extraction of funds from the company, remuneration strategies or the treatment of benefits and expenses. All chapters contain practical worked examples to back up the guidance given.
The 2021/22 edition is updated in line with Finance Act 2021 and related HMRC guidance as well as any relevant new case summaries. The previous edition contained extensive new content on the COVID-19 support measures and this is also be updated and extended.
Название: Routledge companion to tax avoidance research ISBN: 0367656167 ISBN-13(EAN): 9780367656164 Издательство: Taylor&Francis Рейтинг: Цена: 8726.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective. It covers global as well as regional issues, presents a discussion of legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance.
Автор: James Pirrie, Sofia Thomas Название: Tax Implications on Family Breakdown ISBN: 1526526964 ISBN-13(EAN): 9781526526960 Издательство: Bloomsbury Academic Рейтинг: Цена: 15048.00 р. Наличие на складе: Нет в наличии.
Описание: Co-written by a leading tax expert and a family lawyer, this book provides answers to the common problems encountered in financial remedy cases in a way that assists professionals from each discipline. Family law practitioners will find a grounding in tax to help them to spot issues that arise upon family breakdown or financial remedies proceedings, whilst tax practitioners have guidance on what to expect from the process working as Single Joint Experts. It enables these practitioners to engage successfully to ensure that all necessary information is available to the court, or within alternative dispute resolution processes.The Second Edition covers a number of significant developments including: - Up-to-date allowances and bands- Changes to the rules regarding capital gains tax for divorcing couples - Updated Stamp Duty Land Tax for couples - Changes to corporation tax and its impact on how couples structure their finances- Cryptoassets- The tightening of the rules, heightened judicial expectations of the selection process and the ways in which experts deliver their assistance to the court- All precedents are available as electronic downloadsCombining concise and authoritative guidance to a complex and technically challenging area of law, supported by flowcharts and checklists, this work provides an expert inter-disciplinary approach for family and tax practitioners of all levels.This title is included in Bloomsbury Professional's Family Law online service.
Автор: Andrew Parkes, Jacquelyn Kimber, Satwaki Chanda Название: Bloomsbury Professional Corporation Tax 2021/22 ISBN: 1526518198 ISBN-13(EAN): 9781526518194 Издательство: Bloomsbury Academic Рейтинг: Цена: 22176.00 р. Наличие на складе: Нет в наличии.
Описание: This annual guide to corporation tax meets the everyday needs of the busy tax adviser. A collaboration by leading tax writers Satwaki Chanda, Jacquelyn Kimber and Andrew Parkes, Corporation Tax 2021/22 examines the rules, regulations and tax issues affecting companies in the UK.
The 2021/22 edition examines current legislation, changes to HMRC guidance and explores the following key developments:
- The rate of corporation tax is set to rise to 25% in 2023
- From 1 April 2023, the small profits rates with marginal relief to be reinstated
- Capital allowance tax breaks to encourage business investment
- Annual investment allowance to remain at ?1 million until 31 December 2021
- A 130% superdeduction for investment in general plant and machinery
- A 50% special rate allowance for special rate assets (long life assets, integral features etc)
- A 100% first year allowance for investment in plant and machinery in a Freeport tax site
- Temporary extension of carry back relief for trade losses incurred in accounting periods ending between 1 April 2020 and 31 March 2021 from current 1 year carry back period to three years
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.
Автор: John Hiddleston Название: Bloomsbury Professional Income Tax 2021/22 ISBN: 1526518430 ISBN-13(EAN): 9781526518439 Издательство: Bloomsbury Academic Рейтинг: Цена: 19008.00 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 2021/22 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 2021/22 income tax rates and allowances, and includes the following:
- Commentary on the Making Tax Digital (MTD) project, including flagging up what taxpayers can do to get ready for MTD for income tax
- New commentary on the European Union (Future Relationship) Act 2020
- New material relating to late payment and deliberately withholding information penalties
- Commentary on the Covid-19 Self-Employment Income Support Scheme (SEISS), Furlough Scheme and various other Covid-19 temporary measures
- New material on changes to the taxation of employee termination payments
- Commentary on various changes to the taxation of personal services provided through intermediaries
- New material and commentary on enhanced rate of Structures and Buildings allowance within freeport tax sites
- Commentary on HMRC Trust Register Scheme (TRS) obligations
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 to demonstrate how to apply the main principles in practice.
John Hiddleston is a Tax Consultant at Azets. He has held senior roles in the tax technical departments of Top 20 accountancy firms – having been Head of Tax Technical at Vantis and, before that, National Director of Tax Technical at Howarth Clark Whitehall (Crowe UK).
Автор: Chris Erwood, Iris Wunschmann-Lyall, Mark McLaughlin Название: Bloomsbury Professional Inheritance Tax 2021/22 ISBN: 1526518473 ISBN-13(EAN): 9781526518477 Издательство: Bloomsbury Academic Рейтинг: Цена: 19008.00 р. Наличие на складе: Нет в наличии.
Описание: Inheritance Tax 2021/22 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 2021/22 edition include:
- HMRC confirm there will be no overarching reform to Trust taxation
- HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
- IHT thresholds - References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold
- IHT compliance - A change in HMRC’s practice when handling applications for a clearance certificate (form IHT30)
- Covid-19
- Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19
- HMRC confirmed that payments under the coronavirus life assurance scheme are exempt from IHT
- Case law – Including:
- O’Neill v Holland (joint beneficial ownership between co-inhabitants)
- Fantini v Scrutton & Ors (purported severance of a joint tenancy)
- Cox (Executors) v HMRC [2020] UKFTT 442 TC (reinforces HMRC stance on BPR denial for furnished holiday lettings)
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.
Автор: Chris Erwood, Iris Wunschmann-Lyall, Jacquelyn Kimber Название: Bloomsbury Professional Capital Gains Tax 2021/22 ISBN: 1526518597 ISBN-13(EAN): 9781526518590 Издательство: Bloomsbury Academic Рейтинг: Цена: 19008.00 р. Наличие на складе: Нет в наличии.
Описание: Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2021/22 is an invaluable title for those who deal with capital gains tax on a regular basis.
The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following:
- Issue of nudge letter to prompt offshore disclosure
- HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
- Case law –
- HMRC v Embiricos - the Upper Tribunal reversed the FTT decision and determined that HMRC cannot issue a partial closure notice in respect of an enquiry into a taxpayer’s claim to the remittance basis without specifying the amount of tax due
- The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B (Trusts and qualifying period for BADR)
- Stephen Core v HMRC and Phillips v HMRC (Main residence relief)
The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance.
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.
Автор: Rebecca Cave Название: Tax Rates and Tables 2021/22: Finance Act edition ISBN: 152652015X ISBN-13(EAN): 9781526520159 Издательство: Bloomsbury Academic Рейтинг: Цена: 6336.00 р. Наличие на складе: Нет в наличии.
Описание:
Tax Rates and Tables 2021/22: Budget Edition offers a collection of all UK tax rates and tables, with accompanying notes for clarification, announced in the 2020 Budget Statement. This title includes a section dealing with HMRC penalties and powers, and sections covering Scottish and Welsh Taxes. It is also up-to-date with the most recent measures taken by the Government to combat the COVID-19 pandemic.
Covers: Essential Tables Key Tax Dates Personal Taxation Expenses and Benefits Payroll matters Shares and share options Pensions and investments Business profits Taxation of companies Capital Gains Tax Inheritance Tax, gifts and deceased estates Capital Allowances Stamp Taxes VAT Other taxes and duties National Insurance Contributions (NIC) Tax credits and state benefits Statutory payments HMRC penalties, interest and powers Scottish and Welsh Taxes International issues Index
Описание: Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities.
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