Personal tax Books
Sweet & Maxwell Ltd McCutcheon on Inheritance Tax
Book SynopsisMcCutcheon on Inheritance Tax provides the information to handle even the most complex problems involving inheritance tax, analysing key cases to show how the courts are interpreting IHT legislation.
£335.00
Sweet & Maxwell Ltd Wills Administration and Taxation Law and
Book Synopsis
£49.62
John Wiley & Sons Australia Ltd Rental Property and Taxation
Book SynopsisDon''t leave the success of your investment up to a visit to your accountant once a year-- this book could save you hundreds! In print for over 10 years, Rental Property and Taxation debunks the many myths surrounding tax and real estate investment, and takes an objective look at how a loss from a rental property can affect your tax situation. In this fully updated fourth edition, practising accountant Tony Compton arms rental property owners and would-be owners with the information they need to be better informed about tax as it relates to their own circumstances. It covers all aspects of rental property ownership, including: allowable deductions decline in value and construction cost write-offs negative and positive gearing record keeping structures and ownership, and more! With its plain-English explanation
£13.95
Edward Elgar Publishing Ltd Withholding Taxation in the EU
Book SynopsisTrade Review‘With his latest publication, Florian does not disappoint. In addition to a comprehensive summary of the evolution of withholding taxes in the EU, Florian provides a clear and concise summary of the issues taxpayers may face today and what tomorrow might hold. He provides very valuable and practical insights to assist with understanding and navigating the current landscape of withholding taxes.’ -- Linda Pfatteicher, Dentons, US‘A remarkable and timely book by an author who knows international tax law inside-out. This book is further proof that Prof. dr. Florian Haase not only knows the history and theory of international tax law, but also understands its practical, cross-border impact for tax authorities and taxpayers alike. A must-read for everyone working in the field of international tax.’ -- Paulus Merks, International Tax Partner, HVK Stevens, the NetherlandsTable of ContentsContents: Preface Table of cases Table of legislation 1 A Brief History of withholding taxes 2 Justification of withholding taxes and general issues 3 Technical and procedural aspects 4 Withholding taxes and tax treaty law 5 Withholding taxes and EU law 6 Future perspectives for withholding taxes 7 Selected EU Member States reviews
£142.50
Kogan Page Ltd The Telegraph Tax Guide 2023
Book SynopsisThe Telegraph is an award-winning, multimedia news brand that has been synonymous with quality, authority and credibility for more than 165 years. Telegraph Media Group (TMG) is the publisher of The Daily Telegraph and The Sunday Telegraph, The Telegraph Magazine, Telegraph.co.uk, the Telegraph app and a number of books, including the annual Telegraph Tax Guide.Table of Contents Chapter - 00: Introduction; Chapter - 01: You and HMRC; Chapter - 02: Tax rates and allowances; Chapter - 03: Tax credits; Chapter - 04: Interest payments and other outgoings; Chapter - 05: Working in employment; Chapter - 06: Value Added Tax; Chapter - 07: Working for yourself; Chapter - 08: National Insurance and state benefits; Chapter - 09: State and private pensions; Chapter - 10: Savings and investment income; Chapter - 11: The family unit; Chapter - 12: Residence and domicile; Chapter - 13: Capital gains; Chapter - 14: How to complete your Tax Return and work out your tax; Chapter - 15: Paying your tax, interest and penalties; Chapter - 16: Elections and claims: time limits; Chapter - 17: Inheritance Tax; Chapter - 18: Budget measures;
£18.99
Bloomsbury Publishing (UK) Tax Advisers Guide to Trusts
Book SynopsisJacquelyn Kimber is a Tax Partner at Newby Castleman in Leicester. Julie Bell is a private client expert dealing in all aspects of private client law, including Wills, inheritance tax planning, trust creation and administration, Lasting Powers of Attorney, deputyship work and charities.
£171.00
Bloomsbury Publishing PLC Employee Share Schemes
Book SynopsisEmployee Share Schemes provides a comprehensive examination of the taxation, legal and compliance issues concerning the acquisition of shares by employees in their employer company, whether public or private.Employees' share schemes remain one of the most popular forms of rewarding and incentivising a company's employees. The Government continues to believe that productivity will be increased by encouraging employee participation, which is evidenced by its commitment to public sector mutualisations' and, in the private sector, through such increased participation in employee share plans.With a detailed review of the key issues and techniques involved in establishing and operating share schemes, this practical guide includes worked examples to illustrate complex calculations and a useful series of precedents to assist with implementing and understanding the operation of each scheme.The clear advice given on the most common share schemes will help to ensure that plan rules are fully compliant with legislation.The ninth edition has been updated in line with the following developments: - Revisions to reflect UK legislation following BREXIT (Market Abuse Regulation, Prospectus Regulation and more) - Updates to the Company Share Option Plan to increase participation limits and to remove requirements in relation to types of share which can be used (and update precedent rules) - Finance (No 2) Bill 2023 - Updates to EMI legislation to remove requirements in relation to summary of restrictions in grant documentation and need for employee working time declaration - Finance (No 2) Bill 2023 - Changes to annual reporting obligations - New guidance from the Investment Association and other institutional investor 2023 guidance - HMRC updated guidance on discretions within EMI options - SAYE bonus rate changes (expected) - CGT allowance, income tax rates, dividend tax rates and NIC rates changes
£133.00
Edward Elgar Publishing Ltd EU Tax Disclosure Rules: Mandatory Reporting of
Book SynopsisEU Tax Disclosure Rules provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations. Key features include: a critical examination of the Directive’s mechanism an overview of the status of implementation in EU Member States a contextual consideration of the legislative environment in which DAC6 operates insights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayers discussion of potential future developments of the Directive. The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally. Trade Review‘Prof. Florian Haase’s book is a terrific and valuable work that offers timely support for dealing with the new DAC6 rules; it represents an incredible effort to summarize the new rules, the most relevant implementation terms that have not yet been clarified in many countries, and how they affect cross-border activities. The examples and clarifications included make it an essential guide for multinational companies, professionals and intermediaries obliged to comply with the challenging tax law landscape.’ -- Maricla Pennesi, European Tax Coordinator, Andersen, ItalyTable of ContentsContents: Preface 1. Introduction to EU rules on tax disclosure 2. Intermediaries and other participants 3. Cross-border arrangements 4. Hallmarks 5. Timelines and triggering events 6. Reporting procedure and exchange of information 7. Miscellaneous 8. Future developments 9. Status of implementation in EU Member States 10. Annex: Relevant provisions of DAC 6 Index
£140.60
Edward Elgar Publishing Ltd Beneficial Ownership in International Taxation
Book SynopsisThis authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous to tax authorities, courts and scholars alike, which has detrimental effects on the functioning of tax treaties. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership in international taxation, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.Key Features: Guidance towards solving definitional disputes between taxpayers and tax authorities Discussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the world Comprehensive reflection of tax law in action, particularly in respect of outbound investments that trigger transborder payments of dividends, interest and royalties Clear demarcation between appropriate and inappropriate usage of beneficial ownership by authorities and courts when addressing the issue of abuse of tax treaties and EU Directives Beneficial Ownership in International Taxation will be a crucial resource for lawyers specialising in international taxation, tax practitioners and accountants, along with officials at tax authorities and judges hearing cases in this area. It will also be useful for policy makers working on cross-border taxation, and scholars and students researching international tax law.Trade Review‘Beneficial ownership has been one of the most controversial terms in international tax law since it was first used in tax treaties. Professor Kuźniacki explores in detail the origins of the controversy, the reasons for it and how it has unfolded through the years in international organizations (i.e. OECD, UN) and in different judicial decisions. The outcome is a great book on beneficial ownership, with a detailed, enlightening and thought provoking discussion that is no doubt a reference for those interested in the evolution of this concept.’ -- Adolfo Martín Jiménez, University of Cádiz Law School, Spain‘There has been a need for some time for a book that provided a thorough analysis of the historical origins, changes in interpretation, and application in practice of the “beneficial ownership” concept. Professor Błażej Kuźniacki has now completely satisfied that need with a comprehensive and illuminating discussion of the BO concept. This book traces the lack of clarity over the concept from its first appearance in tax treaties through to the latest case law and its inter-relationship to post-BEPS anti-avoidance measures. Aside from its full analysis, the book adds an appendix analysing several of the leading cases on the topic. How amazing, though, that just two words in tax treaties can spawn an academic work of over 400 pages! This book should sit on the bookshelf alongside Arvid Skaar’s magnum opus on “permanent establishment”, where two words generated a work of over 900 pages.’ -- Philip Baker QC, Gray’s Inn and Oxford University, UK‘In his book on Beneficial Ownership in International Taxation Professor Kuźniacki provides for a comprehensive, profound and thought-provoking analysis of beneficial ownership as the theme has developed in the past 80 years. His work is thorough and detailed and a must-read for practitioners and academics working in international taxation.’ -- Stef van Weeghel, University of Amsterdam, the Netherlands‘This is a terrific and eminently useful volume. Like “arm's-length” and “direct or indirect,” “beneficial ownership” is one of those tax terms that bristles with ambiguity. Professor Kuźniacki has meticulously researched and analyzed the beneficial ownership “conundrum,” thereby making a major contribution to the international tax field.’ -- H. David Rosenbloom, New York University School of Law, USTable of ContentsContents: Preface 1. Introduction to Beneficial Ownership in International Taxation 2. Canons of interpretation relevant to the concept of beneficial ownership 3. The origin and evolution of the concept of BO in international tax law 4. General themes in tax jurisprudence on the concept of BO 5. International case law 6. EU case law 7. Current and future issues facing the concept of beneficial ownership Index
£163.40
Edward Elgar Publishing Ltd Alternative Dispute Resolution and Tax Disputes
Book SynopsisArbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.Key Features: Comprehensive analysis of the existing tax treaty framework and their application to MAP and arbitration Up-to-date guidance on the best practices in alternative dispute resolution to ensure effective and efficient dispute resolution Original insights from dispute resolution mechanisms found in non-tax areas such as trade and investment law In-depth discussion of primary and secondary EU law rules on tax dispute resolution, including implications of EU general principles, fundamental rights and internal market rules Identifying some of the new issues in tax arbitration and offering views on how to tackle them in the most appropriate way, this book will be a key resource for tax law practitioners looking for the latest insights on how to navigate the legal framework for alternative tax dispute resolution. Students and academics focusing on commercial and tax law will also benefit from this detailed guide.Table of ContentsContents: Preface xii 1 The future of international tax dispute resolution post-BEPS and MLI 1 Daniel Gutmann 2 What disputes does a MAP resolve? 17 Katerina Pantazatou 3 Post-BEPS arbitration: last best offer versus reasoned opinion 41 Alexia Kardachaki and Sjoerd Douma 4 Best practices for competent authorities to ensure effective and efficient arbitration 68 Laura Turcan 5 The EU Dispute Resolution Directive 103 Georg Kofler and Alexander Rust 6 Tax arbitration and the EU treaties 130 Werner Haslehner 7 Taxpayers and their rights in alternative tax dispute resolution 151 Katerina Perrou 8 Enforcement and judicial control of arbitration decisions 171 Paloma Schwarz 9 Alternative dispute resolution through mediation 188 Peter Nias 10 Relation between dispute resolution under double taxation conventions and investment treaties 215 Robert J. Danon 11 The independence and impartiality of arbitrators 236 Arno E. Gildemeister 12 Lessons from investment treaty arbitration 255 Javier García Olmedo 13 Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes 283 Timothy Lyons Index
£152.00
Anthem Press Behind Tax Policy Controversies: Social, Legal
Book SynopsisThis book is designed to be a short, critical introduction to the controversies in tax policy. The main thesis of the book is that there is a deeper substructure to debates about tax policy that underlie many of the controversies. By understanding the nature of this substructure one can place the debates about tax policy into a broader perspective. The book elucidates this underlying architecture, drawing on ideas from economics, law, philosophy, psychology, and political science. It uses these tools to shed light on conventional debates on tax policy, such as whether to tax all sources of income or instead just tax consumption. It also touches on current and emerging debates. These include the appropriate goals for tax reform, the most judicious way to tax multinational corporations, our ability to tax the very wealthy, and whether the tax system has a racial subtext.Trade Review“A clear, up-to-date and even-handed guide to the leading controversies of tax policy that draws on economics, law, philosophy, psychology and political science. Sheffrin’s book is a great place to start to make sense of policy debates in which participants usually talk past each other” — Joel Slemrod is the David Bradford Distinguished University Professor of Economics at the University of Michigan and the Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the University of Michigan Ross School of Business.“No one understands better than Steven Sheffrin that taxation, despite its reputation as a dry, technical subject, is a reflection of society’s core values. In this book, Sheffrin shows how lurking behind all tax controversies are big, important questions at the heart of the social contract – What do we owe each other? How much are we entitled to keep for ourselves? Like a fiscal archaeologist, Sheffrin digs beneath the surface of key tax debates and gives us new insights about society and ourselves” — Kirk J. Stark, Barrall Family Professor of Tax Law & Policy, UCLA School of Law.“If tax debates often seem familiar, that’s because they are: Americans have been rehashing the same arguments for decades. But as Steven Sheffrin lucidly explains, the fights aren’t simply about who picks up the tab for big government. They’re also an expression of complex social, institutional and even psychological factors. Sheffrin illuminates all of them with his compelling, multidisciplinary analysis” — Joseph J. Thorndike, Director, Tax History Project at Tax Analysts.“An accessible, intelligent guide to many pressing questions in tax policy, this book will help every reader see more clearly what is at stake and why decisions on taxation provide a window into society’s most fundamental values” — Professor Matthew Weinzierl, Harvard Business School.“This book offers a unique and lively perspective on tax policy by an eminent academic with a deep understanding of its economic, legal, political and psychological foundations. Steven Sheffrin performs a great service by explaining and examining the competing interests and considerations behind our tax policy controversies.” — Joan Youngman, Senior Fellow at the Lincoln Institute of Land Policy in Cambridge, Massachusetts.Behind society’s tax policy stand its institutions, culture, and prevailing economic theories. In public discourse, tax policy analysis often centers on who pays what without probing the underlying factors that affect popular support for alternative distributional outcomes. This volume offers the Tax Reform Act of 1986 as a case study of the influence of economic theory on tax policy. By eliminating many tax preferences, the act broadened the tax base, enabling lower tax rates. [...] This volume provides an evaluation of tax policy fairness in an eclectic chapter ranging from equity/efficiency tradeoffs to desert theory and folk justice.--CHOICETable of ContentsList of Tables; Preface; 1.What Are Tax Policy Controversies About?; 2.The Rise and Fall of Classic Tax Reform; 3. Should We Tax Income or Consumption?; 4. Do We Need a New System to Tax Multinational Corporations?; 5. Competing Perspectives on Tax Fairness; 6. Is the Tax System Racially Biased?7. How Can We Tax the Very Wealthy?; 8. Looking Back, Looking Ahead; References; Index
£76.50
Anthem Press Behind Tax Policy Controversies: Social, Legal
Book SynopsisThis book is designed to be a short, critical introduction to the controversies in tax policy. The main thesis of the book is that there is a deeper substructure to debates about tax policy that underlie many of the controversies. By understanding the nature of this substructure one can place the debates about tax policy into a broader perspective. The book elucidates this underlying architecture, drawing on ideas from economics, law, philosophy, psychology, and political science. It uses these tools to shed light on conventional debates on tax policy, such as whether to tax all sources of income or instead just tax consumption. It also touches on current and emerging debates. These include the appropriate goals for tax reform, the most judicious way to tax multinational corporations, our ability to tax the very wealthy, and whether the tax system has a racial subtext.Trade Review“A clear, up-to-date and even-handed guide to the leading controversies of tax policy that draws on economics, law, philosophy, psychology and political science. Sheffrin’s book is a great place to start to make sense of policy debates in which participants usually talk past each other” — Joel Slemrod is the David Bradford Distinguished University Professor of Economics at the University of Michigan and the Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the University of Michigan Ross School of Business.“No one understands better than Steven Sheffrin that taxation, despite its reputation as a dry, technical subject, is a reflection of society’s core values. In this book, Sheffrin shows how lurking behind all tax controversies are big, important questions at the heart of the social contract – What do we owe each other? How much are we entitled to keep for ourselves? Like a fiscal archaeologist, Sheffrin digs beneath the surface of key tax debates and gives us new insights about society and ourselves” — Kirk J. Stark, Barrall Family Professor of Tax Law & Policy, UCLA School of Law.“If tax debates often seem familiar, that’s because they are: Americans have been rehashing the same arguments for decades. But as Steven Sheffrin lucidly explains, the fights aren’t simply about who picks up the tab for big government. They’re also an expression of complex social, institutional and even psychological factors. Sheffrin illuminates all of them with his compelling, multidisciplinary analysis” — Joseph J. Thorndike, Director, Tax History Project at Tax Analysts.“An accessible, intelligent guide to many pressing questions in tax policy, this book will help every reader see more clearly what is at stake and why decisions on taxation provide a window into society’s most fundamental values” — Professor Matthew Weinzierl, Harvard Business School.“This book offers a unique and lively perspective on tax policy by an eminent academic with a deep understanding of its economic, legal, political and psychological foundations. Steven Sheffrin performs a great service by explaining and examining the competing interests and considerations behind our tax policy controversies.” — Joan Youngman, Senior Fellow at the Lincoln Institute of Land Policy in Cambridge, Massachusetts.Behind society’s tax policy stand its institutions, culture, and prevailing economic theories. In public discourse, tax policy analysis often centers on who pays what without probing the underlying factors that affect popular support for alternative distributional outcomes. This volume offers the Tax Reform Act of 1986 as a case study of the influence of economic theory on tax policy. By eliminating many tax preferences, the act broadened the tax base, enabling lower tax rates. [...] This volume provides an evaluation of tax policy fairness in an eclectic chapter ranging from equity/efficiency tradeoffs to desert theory and folk justice.--CHOICETable of ContentsList of Tables; Preface; 1.What Are Tax Policy Controversies About?; 2.The Rise and Fall of Classic Tax Reform; 3. Should We Tax Income or Consumption?; 4. Do We Need a New System to Tax Multinational Corporations?; 5. Competing Perspectives on Tax Fairness; 6. Is the Tax System Racially Biased?7. How Can We Tax the Very Wealthy?; 8. Looking Back, Looking Ahead; References; Index
£18.00
Management Books 2000 Ltd Inheritance Tax Simplified 2019-20
Book SynopsisA practical guide to inheritance tax and estate planning, packed with examples and advice on how to reduce the tax paid by both settlor and beneficiaries. Provides detailed practical advice on all the best financial planning devices and tactics to save you and your family money.
£16.14
Spiramus Press Childcare Choices and Costs: A Practical Guide to
Book SynopsisThis book is primarily for parents looking for a source of information which compares the different types of childcare available in the UK. It provides information on the financial consequences, commitments and obligations that come with each of the different forms of childcare.Employers should find the book useful because of the employment tax consequences of childcare benefits, and the variety of childcare concerns brought to HR, relating to a wide range of employees. Employers who value their employees and seek to be both considerate and fair will want to know how they can help in childcare matters in the most cost-effective and tax-efficient manner.Childcare professionals may find some aspects of this book useful, such as the section on expenses and accounts for child minders. Nannies may be interested in understanding how much their net salary package actually costs their employers. The book should also help childcare providers to benchmark their service, and understand the financial consequences for parents, and themselves, of certain payments and benefits.Parents, as employees with children face a dichotomy: on the one hand they have a contractual obligation to their employer and frequently have a strong, personal investment in their career or profession; on the other hand, the duty of care and the desire to do the best for their children is paramount. Many parents are fully alive to their dual responsibilities and are extremely grateful for any support offered to them by their employer and indeed, their colleagues. If friction arises, it is invariably when childcare arrangements break down, or where there is a lack of understanding or communication.This book seeks to set out not only the various options available to parents, with the concomitant potential costs and obligations, but also to discuss alternative and back up arrangements. Many sources of information on childcare focus on new parents and their babies. While this is a critical time when parents seek advice, the childcare arrangements suitable for a couple with a baby may be very different from those for a single parent with school aged children. In this publication, consideration is given to childcare for babies through to teenagers.Table of Contents Preface Contents 1 Introduction and overview 2 Nurseries 3 Childminders 4 Au Pairs 5 Family and Friends 6 Nannies 7 Nannies or employed child carers pay and benefits 8 Employer supported aspects of child care 9 Working Abroad 10 Employment Status 11 Nanny Contracts 12 Self-Employed Child Carers' Tax Position 13 Nanny Salary Indicator 14 Miscellaneous Appendix 1 Glossary Appendix 2 NIC Rates Appendix 3 Useful contacts and sources of information Index
£18.95
Fiscal Publications Taxation: Policy and Practice 2019/20 26th
Book SynopsisFully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 26 years. The most widely used UK University tax textbook! It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year. While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2019/2020 edition, maintains its clarity and brevity. Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making. Features - - Fully updated and revised to include the Finance Act 2019 - Designed to support independent or classroom study. - A glossary of key terms and concepts. - More than 100 useful questions and mini case studies. - A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers. - Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT etc.Trade ReviewLymer and Oats has now become the standard text for UK University tax courses, thanks to its up to date, comprehensive and user-friendly approach to a subject students sometimes find quite daunting. I have no hesitation in recommending it. --Professor --Jane Frecknall-Hughes, University of Nottingham An excellent textbook which I have recommended to all of my students - --Professor Anne Redston. Department of Law, Kings College London An excellent balance of practice and theory, without non-essential detail, makes this the first-choice student text for UK tax --Professor John Hasseldine, University of New Hampshire, USA
£12.79
Fiscal Publications Taxation incorporating the 2019 Finance Act
Book SynopsisThis comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of: Income tax, Corporation tax, Capital gains tax, Inheritance tax, Value added tax. The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning. It is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations. This edition has been updated for all those provisions of the 2018 and 2019 Finance Acts that relate to the tax year 2019/20. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.Trade ReviewThis is an outstanding textbook, full of practical details, easy to use and ideal as a core guide to the UK tax system for students of all kinds - whether at University or on Professional courses. -- --Andy Lymer, Professor of Accounting and Taxation, University of Birmingham
£12.79
Fiscal Publications Taxation: Policy and Practice - 2021/22: 2021
Book SynopsisFully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 28 years. The most widely used UK University tax textbook! It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year. While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2021/2022 edition, maintains its clarity and brevity. Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making. Features - - Fully updated and revised to include the Finance Act 2021 - Designed to support independent or classroom study. - A glossary of key terms and concepts. - More than 100 useful questions and mini case studies. - A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers. - Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT etc.Trade ReviewLymer and Oats has now become the standard text for UK University tax courses, thanks to its up to date, comprehensive and user-friendly approach to a subject students sometimes find quite daunting. I have no hesitation in recommending it. --Professor --Jane Frecknall-Hughes, University of Nottingham An excellent textbook which I have recommended to all of my students - --Professor Anne Redston. Department of Law, Kings College London An excellent balance of practice and theory, without non-essential detail, makes this the first-choice student text for UK tax --Professor John Hasseldine, University of New Hampshire, USA
£12.79
Fiscal Publications Taxation: incorporating the 2021 Finance Act
Book SynopsisThis comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of: Income tax, Corporation tax, Capital gains tax, Inheritance tax, Value added tax. The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning. It is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations. This edition has been updated for all those provisions of the 2020 and 2021 Finance Acts that relate to the tax year 2021/22. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.Trade ReviewThis is an outstanding textbook, full of practical details, easy to use and ideal as a core guide to the UK tax system for students of all kinds - whether at University or on Professional courses. -- --Andy Lymer, Professor of Accounting and Taxation, University of Birmingham
£12.79
Fiscal Publications Taxation: Policy and Practice (2023/24) 30th edition
Book SynopsisFully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 30 years. The most widely used UK University tax textbook! It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year. While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2023/2024 edition, maintains its clarity and brevity. Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making. Features - - Fully updated and revised to include the Finance Act 2023 - Designed to support independent or classroom study. - A glossary of key terms and concepts. - More than 100 useful questions and mini case studies. - A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers. - Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT, AAT etc.Trade ReviewLymer and Oats has now become the standard text for UK University tax courses, thanks to its up to date, comprehensive and user-friendly approach to a subject students sometimes find quite daunting. I have no hesitation in recommending it. --Professor --Jane Frecknall-Hughes, University of Nottingham An excellent textbook which I have recommended to all of my students - --Professor Anne Redston. Department of Law, Kings College London An excellent balance of practice and theory, without non-essential detail, makes this the first-choice student text for UK tax --Professor John Hasseldine, University of New Hampshire, USA
£45.55
Fiscal Publications Taxation - incorporating the 2023 Finance Act
Book SynopsisThis comprehensive and popular annually updated textbook provides students of UK taxation with a thorough knowledge of: Income tax, Corporation tax, Capital gains tax, Inheritance tax, Value added tax. The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning. It is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions (updated to current year rules), with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations. This edition has been updated for all those provisions of the 2022 and 2023 Finance Acts that relate to the tax year 2023/24. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.Trade ReviewThis is an outstanding textbook, full of practical details, easy to use and ideal as a core guide to the UK tax system for students of all kinds - whether at University or on Professional courses. -- --Andy Lymer, Professor of Accounting and Taxation, University of Birmingham
£45.55
University of London International Handbook on Clinical Tax Education
Book Synopsis
£28.49
Spiramus Press Employment Related Securities and Unlisted
Book SynopsisThe main aim of this work is to provide comprehensive analysis of the Employment Related Securities (ERS) legislation at ITEPA 2003, Part 7, drawing on the legislation itself, HMRC guidance and the author's own thoughts and experience. The focus is on unlisted companies though the commentary is relevant to awards of ERS and ERS options in general. Chapters 2 to 4 of Part 7 are principally anti-avoidance legislation applying to: Restricted or convertible securities Securities acquired for less than market value Securities disposed of for more than their market value Post-acquisition benefits connected with securities Chapter 5 of Part 7 concerns ERS options, while the rest of Part 7 mostly contains the detailed rules relating to awards of shares and share options under the tax-advantaged employee share schemes: SIPs, SAYE options, CSOP and EMI. A chapter of this work is devoted to each chapter of Part 7, again with the emphasis on unlisted companies where for example the restricted securities rules at Chapter 2 are highly relevant. Of the tax-advantaged share schemes, EMI (Enterprise Management Incentives) in Chapter 5, is mainly used by unlisted companies due to the financial and other limits applicable. Major coverage is therefore given to those chapters of Part 7. However, this work would not be complete without also analysing other tax legislation relevant to ERS and ERS options in general, including: ERS as general earnings for income tax purposes The capital gains rules relevant to ERS and ERS options The corporation tax deduction for acquisitions of ERS PAYE and NICs aspects Additional chapters of this work therefore cover those areas in some detail. A review of the decisions of the tax tribunals and courts concerning arrangements or 'schemes', aimed at avoidance of income tax and NICs involving ERS, also seems on-topic and merits a chapter of its own. Part 7 is in parts complex and confusing legislation, but some understanding of which is essential for professionals advising companies of any size. The detailed commentary in this work aims to provide its target audience with as complete a guide as possible to both the technicalities and the practicalities involved in both the interpretation and the application of the ERS rules.
£66.50
Duncker & Humblot Der Grundtatbestand Der Gewinneinkunfte: Zur
Book Synopsis
£48.68
Peter Lang AG Die Abgeltungssteuer: Eine verfassungsrechtliche
Book SynopsisMit Einführung der Abgeltungsteuer ist ein neues Zeitalter in der Besteuerung von Kapitaleinkünften angebrochen. Hiermit einher gehen neben einer Vielzahl einfach-rechtlicher Fragen vor allem Fragen nach der verfassungsrechtlichen Zulässigkeit einer solchen, auf den ersten Blick verlockend unkompliziert erscheinenden anonymen Brutto-Quellensteuer. Deren Beantwortung steht im Mittelpunkt dieses Werks. Ergänzend wird aber auch auf konnexe steuerpolitische, steuersystematische und europarechtliche Fragen eingegangen, die gerade durch die in jüngster Vergangenheit zu beobachtende internationale Entwicklung im Bereich des Informationsaustausches von Steuerdaten an Bedeutung gewonnen haben. Im Ergebnis besteht die Abgeltungsteuer die verfassungsrechtliche Prüfung eindeutig nicht.
£65.11
V&R unipress GmbH Freier Beruf oder Gewerbe?: Uber die
Book Synopsis
£53.44
