Bloomsbury Professional Trusts and Estates 2021/22, Chris Erwood, Iris Wunschmann-Lyall
Автор: Chris Erwood, Iris Wunschmann-Lyall Название: Bloomsbury Professional Trust and Estates 2020/21 ISBN: 1526514907 ISBN-13(EAN): 9781526514905 Издательство: Bloomsbury Academic Рейтинг: 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.
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: 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: Andrew Needham Название: Bloomsbury Professional VAT 2021/22 ISBN: 1526518236 ISBN-13(EAN): 9781526518231 Издательство: Bloomsbury Academic Рейтинг: Цена: 19008.00 р. Наличие на складе: Нет в наличии.
Описание: This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.
Value Added Tax 2021/22 has been updated to include the following:
- Temporary reduced rates
- Early termination and compensation payments
- Extension of the Covid-19 reduced rates in hospitality etc
- Brexit changes re imports and exports of goods and services
- Clarification of the postponed accounting regulations
- Introduction of the construction industry reverse charge
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.
Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent seven years in HM Customs & Excise, first as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.
Описание: The Seventh Edition of this highly-regarded casebook continues its innovative emphasis on the connection between the law of trusts and estates and the changing American family. The Seventh Edition incorporates the most recent uniform acts from the Uniform Law Commission and the Third Restatements of the American Law Institute, and discusses the very latest ""hot"" topics, including digital assets, electronic wills, directed trusts, trust decanting, unitrusts, family offices, and donor standing to enforce charitable trusts. The authors of this book have long been at the forefront of law reform in trusts and estates, and this tradition continues under the authorship of Thomas Gallanis, who is the executive director of the Uniform Law Commission's Joint Editorial Board for Uniform Trust and Estate Acts. He was also an associate reporter for the Restatement Third of Trusts and has been the reporter of two uniform acts, most recently the Uniform Powers of Appointment Act (2013). The Seventh Edition emphasizes problems and questions to facilitate classroom discussion and analysis. Among many other things, the book teaches doctrine and policy, planning and drafting, case analysis and statutory interpretation.
This volume for Scots law students contains the main statutory provisions relating to both heritable and moveable property, trusts and succession. It includes all the important provisions regulating post-feudal land law in Scotland. Key contents include: Requirements of Writing (Scotland) Act 1995; Land Reform (Scotland) Act 2003, Part 1; Title Conditions (Scotland) Act 2003; Charities and Trustee Investment (Scotland) Act 2005; Land Registration etc. (Scotland) Act 2012; Succession (Scotland) Act 2016.
Описание: This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
Автор: Snape John Название: Landmark cases in revenue law ISBN: 1509912266 ISBN-13(EAN): 9781509912261 Издательство: Bloomsbury Academic Рейтинг: Цена: 15840.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.
Автор: Eastaway, Nigel Kimber, Jacquelyn Richards, Ian Название: Tax advisers` guide to trusts ISBN: 1526511797 ISBN-13(EAN): 9781526511799 Издательство: Bloomsbury Academic Рейтинг: Цена: 26928.00 р. Наличие на складе: Нет в наличии.
Описание:
Tax Advisers' Guide to Trusts, Sixth Edition demystifies the complex subject of trusts by explaining relevant tax rules and the way in which trusts can be used in practice as a flexible and effective means of wealth accumulation and protection.
This new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2016. These include:
Introduction of the new penalty regime for offshore assets, with a higher level of penalties depending upon various factors, including territory Introduction of the Trust Registration Service by HMRC for registering new/existing trusts under anti-money laundering regulations Obligatory 'real time' CGT reporting for disposals of UK residential property Domicile and new deemed domicile rules introduced by Finance (No 2) Act 2017 and implications for settlement protections Change to the meaning of 'excluded property' from 6 April 2017 Change to the definition of 'deemed domicile' for IHT.
Also covered are some significant cases decided since the last edition, including:
The Rangers Football Club Plc v Advocate General for Scotland (EBTs and payments of earnings) Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers)
Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout.
Автор: Vada Waters Lindsey Название: Taxation of Estates, Gifts and Trusts ISBN: 1642427322 ISBN-13(EAN): 9781642427325 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 36590.00 р. Наличие на складе: Нет в наличии.
Описание: A thorough, up-to-date presentation of estate, gift, and generation-skipping transfer taxes, as well as income taxation of trusts and estates and income in respect of a decedent. This book also includes a thorough presentation of valuation issues. Each of the taxes is discussed independently.
Автор: Gordon Deborah S., Lewis Browne C., Spivack Carla Название: Feminist Judgments: Rewritten Trusts and Estates Opinions ISBN: 1108816959 ISBN-13(EAN): 9781108816953 Издательство: Cambridge Academ Рейтинг: Цена: 5069.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book analyzes estates and trusts cases through a feminist lens to demonstrate how the law has limited the property rights of women and other marginalized groups. This book will be useful to law students learning to read cases and to anyone else interested in understanding ways in which the law has been applied inequitably.
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