Bloomsbury Professional Corporation Tax 2021/22, Andrew Parkes, Jacquelyn Kimber, Satwaki Chanda
Автор: Pete Miller, Satwaki Chanda, Andrew Parkes Название: Bloomsbury Professional Corporation Tax 2020/21 ISBN: 1526514532 ISBN-13(EAN): 9781526514530 Издательство: Bloomsbury Academic Рейтинг: Цена: 17424.00 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 2020/21 examines the rules, regulations and tax issues affecting companies in the UK. The 2020/21 edition examines current legislation, changes to HMRC guidance and explores the following key developments:- The rate of corporation tax is to remain at 19%- From 6 April 2020, offshore corporate property investors are subject to corporation tax on rental profits for the first time- The Structures and Buildings Allowance (SBA) – claimants benefit from an increased writing down rate of 3% per annum, giving faster relief for the construction or acquisition of commercial buildings- From 1 July 2020, certain intangibles held before 1 April 2002 will be brought within the corporate regime for the first time- The restriction on the offset of carried forward capital losses from 1 April 2020 to 50% of net chargeable gains, subject to ?5m deduction allowance- The rate of relief for R&D expenditure for large companies is to increase from 12% to 13% from 1 April 2020- Status of ongoing HM Treasury consultations on potential reform of the SME reliefs via the reintroduction of a - PAYE ‘cap’ which aligns to the R&D rules- HMRC guidance on Covid-19 and its impact on company residence and permanent establishmentThis 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: 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 Название: Bloomsbury Professional Trusts and Estates 2021/22 ISBN: 1526518511 ISBN-13(EAN): 9781526518514 Издательство: Bloomsbury Academic Рейтинг: Цена: 19008.00 р. Наличие на складе: Нет в наличии.
Описание: Trusts and Estates 2021/22 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 2021/22 edition includes updates to the following:
- Introduction of tougher penalties for late tax payments and new points based penalty for late filing of SA returns from 2023
- SA 21 return includes requirement to declare both Furlough payments as income and Furlough amounts over claimed
- End of the road for Trust taxation reforms as HMRC announce closure of long running review
- Trust Registration Service (TRS)
- Publication of the Manual
- 5AMLD extends TRS to most trusts whether or not income/gain producing
- 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
- Temporary measure reduced thresholds for Stamp Duty Land Tax
- Controversial decision in Mackay v Wesley partially overturned
- HMRC appeal Upper Tax Tribunal successful in overturning access to BADR through failure of beneficiaries to hold trust interest for required 12 month period (Quentin Skinner 2005 Settlement v HMRC)
Written by two of the leading experts in this field, this title enables 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: 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.
Автор: Sarah Laing, Andrew Rainford Название: Bloomsbury Professional Income Tax 2020/21 ISBN: 1526514494 ISBN-13(EAN): 9781526514493 Издательство: Bloomsbury Academic Рейтинг: 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: Jacquelyn Kimber, Chris Erwood, Iris Wunschmann-Lyall Название: Bloomsbury Professional Capital Gains Tax 2020/21 ISBN: 1526514664 ISBN-13(EAN): 9781526514660 Издательство: Bloomsbury Academic Рейтинг: Цена: 15840.00 р. Наличие на складе: Нет в наличии.
Описание: Written for those who are interested in major cultural developments in Mexico and parts of Central America, from earliest times to the conquest of Mexico. Coverage includes major sites and complex societies in pre-conquest Mesoamerica; ancient traditions, the arts, religious and spiritual traditions; and language, mathematics, and city planning.
Автор: Kahn Charles Harry, Kahn C. Harry Название: Business and Professional Income Under the Personal Income Tax ISBN: 0691624852 ISBN-13(EAN): 9780691624853 Издательство: Wiley Рейтинг: Цена: 4752.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The author is concerned here with the tax treatment of individuals` income from the sole proprietorships and partnerships in manufacturing, finance, trade, agriculture, and professional practice. Attention is paid to the changing relation between the income from sole proprietorship and partnership and the total income of owners. Appendixes contain
Автор: Mark McLaughlin, Iris Wunschmann-Lyall, Chris Erwood Название: Bloomsbury Professional Inheritance Tax 2020/21 ISBN: 1526514699 ISBN-13(EAN): 9781526514691 Издательство: Bloomsbury Academic Рейтинг: 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.
Описание: The author is concerned here with the tax treatment of individuals` income from the sole proprietorships and partnerships in manufacturing, finance, trade, agriculture, and professional practice. Attention is paid to the changing relation between the income from sole proprietorship and partnership and the total income of owners. Appendixes contain
Автор: Symons Ben Название: Bloomsbury Professional Tax Insight - Cryptocurrency and Blo ISBN: 1526512610 ISBN-13(EAN): 9781526512611 Издательство: Bloomsbury Academic Рейтинг: Цена: 6336.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Addresses concerns from the health and community services sector, including local government, about how to respond to climate change and its impacts on communities. Written by expert researchers and practitioners, this book presents existing research, innovative practice and useful tools to support organisations taking practical steps towards adaptation to the impacts of climate change on people.
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