Taxation and duties law Books
LexisNexis Whillanss Tax Tables 202324 Budget edition
Book SynopsisThis edition of Whillans Tax Tables includes all the relevant information from the Budget, enabling practitioners to start processing the updated facts and figures.
£44.25
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Fachbegriffe Rechnungswesen und Steuerrecht:
Book SynopsisKarin Nickenig befasst sich in diesem essential in aller Kürze mit den wesentlichen Fachbegriffen aus der Buchführung und Kostenrechnung (Rechnungswesen), sowie einschlägigem Fachvokabular aus dem Steuerrecht (insb. Einkommen-, Umsatz- und Gewerbesteuer). Der Leser erhält mit Hilfe dieses praxisorientierten kleinen Nachschlagewerks einen einfachen, dennoch fundierten Einstieg in relevante Begriffsdefinitionen, welche zum beruflichen Alltag z.B. eines kaufmännischen Angestellten oder Unternehmers gehören. Die Anordnung in alphabetischer Reihenfolge erleichtert das Auffinden der Begriffe im Praxisalltag „auf die Schnelle“.Trade Review“... umfassende Werk eignet sich hervorragend zum Einstieg in ein unbekanntes Thema. Für Auszubildende es ebenso hilfreich wie für Studierende. Eigentlich ist es für jeden Menschen hilfreich, der sich mit dem umfangreichen Thema beschäftigen will oder muss ...” (OZ Onlinezeitung, onlinezeitung.co, 4. April 2017)Table of ContentsÜbersichtliche Darstellung von Fachbegriffen des betrieblichen Rechnungswesens (Buchführung und Kostenrechnung) sowie des Steuerrechtes (ins. Einkommen-, Umsatz- und Gewerbesteuer).- Zahlreiche einfache Beispiele zu den Begriffsdefinitionen zum besseren Verständnis.
£12.00
Oxford University Press, USA Foundations for the LPC Legal Practice Course Manuals
Book SynopsisFoundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC outcomes: professional conduct, tax and revenue law, and wills and administraion of estates. It also features coverage of human rights.Table of ContentsPart 1: Professional Conduct 1: Ethics, professional conduct and regulation 2: Financial services 3: Money laundering Part 2: Revenue Law 4: An introduction to revenue law 5: Income tax 6: Capital gains tax 7: Inheritance tax 8: Corporation tax 9: Value added tax 10: Taxation of sole proprietors and partnerships 11: Taxation of trusts and settlements Part 3: Wills and Administration of Estates 12: Introduction to wills and administration of estates 13: Entitlement to the estate 14: Application for a grant of representation 15: Post-grant practice Part 4: Human Rights 16: Human rights
£34.19
LexisNexis UK Whillanss Tax Tables 202223 Finance Act edition
Book SynopsisCharting tax changes post-Finance Act, known and respected for its accuracy, this title contains all the data you need. This edition includes provisions from Finance Act 2022 and updated retail price indices, together with any other information not available for inclusion in the Budget edition. The depth of data and breadth of coverage enables you to make fast, effective calculations. Clear and concise summaries of tax changes are presented in tabular form under distinctive headings.Whillans''s Tax Tables provides accurate tables of all the new and revised tax rates and allowances and is published twice a year, in May and August.Known and respected for their accuracy, Whillans''s Tax Tables contain all the data you need in practice. With the latest tax rates, allowances and reliefs, Whillans''s enables you to quickly make calculations with accurate data. The easy-to-use layout and concise expert commentary by our technical team ensure you have exactly the right level of information on
£50.34
LexisNexis Tolleys Taxwise I 202425
Book SynopsisThe first part of this two-volume set is a highly practical text on how to best approach real-life computations. Coverage includes IT, NIC, Corporation Tax, CGT, Stamp Taxes and VAT. Useful guidance tools
£222.45
LexisNexis Tolleys Taxwise II 202425
Book SynopsisTaxwise II will continue to assist tax students with their revision for exams and practitioners who rely on the worked examples and explanations in advising their clients. In particular the book covers IHT, taxation of trusts and taxation of estates.
£222.45
John Wiley & Sons Inc What Everyone Needs to Know about Tax
Book SynopsisYou are paying much more in tax than you think you are What Everyone Needs to Know About Tax takes an entertaining and informative look at the UK tax system in all its glory to show you just how much you pay, how the money is collected and how it affects ordinary people every day.Trade Review"...chock full of essential information and interesting fact. I can highly recommend it to anyone who wants to get a grip of the complex UK tax system." (Frost Magazine, March 2017)Table of ContentsAbout the author xi Introduction xiii 1 Taxes on your income and earnings 1 Income tax and national insurance 1 National insurance contributions 3 Paying tax 7 Taxes on high earners 10 The Laffer curve 13 Sports, prizes and betting 16 With betting, the tax inspector always wins 18 The poverty trap 20 2 Taxes on what you spend 23 Value added tax 23 How VAT works 27 Zero rated and exempt from VAT 30 Europe, Brexit and VAT 32 Customs and excise 34 Excise duties 36 Fuel duty and green taxes 41 Oil and gas extraction 44 Green taxes 45 Global warming 47 3 Taxes on what you own 51 Capital gains tax 51 Paying capital gains tax 54 Taxes on homes and property 56 Inheritance tax 57 Stamp duty land tax 59 Council tax 62 Buy to let 63 The mansion tax and wealth taxes 65 Taxes on pensions and saving 67 Other ways to save 71 How to live comfortably while paying almost no tax at all 72 4 Taxes on business 77 Taxing business 77 Tax on the self]employed and small businesses 78 Tax on companies 79 Personal service companies 81 The tradesman’s entrance 84 Multinationals and international tax 86 Territorial taxes 88 Tax havens 90 A bit of BEPS 91 Where does big business make its profits? 93 Tax competition 97 Taxing what you can’t touch 99 Taxes on financial transactions 103 5 Taxes evaded, avoided and reformed 107 Film finance: how governments encourage planning, avoidance and evasion 107 Tax evasion 113 Tax avoidance and the general anti]abuse rule 117 A changing climate 119 Avoiding income tax 122 The new fight against aggressive avoidance 124 Tax planning 126 Tax reform 128 1. Stop cutting income tax and start cutting national insurance 130 2. Start the 45% tax rate at £100,000 instead of £150,000 130 3. Tax companies according to their accounting profits 130 4. Expand the scope of VAT 131 5. Introduce a minimum income tax rate for the wealthy while abolishing most income tax anti-avoidance rules and incentives 131 Conclusion: the Three Golden Rules of tax 133 The First Golden Rule: Lots of small taxes together add up to make big tax bills 133 The Second Golden Rule: No matter what name is on the bill, all taxes are ultimately suffered by human beings 134 The Third Golden Rule: Taxes are kept as invisible as possible 135 Index 139
£16.99
Pearson Education Limited Melvilles Taxation Finance Act 2020
Book SynopsisFor undergraduate and graduate courses in Taxation, and for professional use. Get clarity on UK taxation rulesand policiesin this up-to-date guide for year 2020 Taxation, 26thEdition, by Alan Melville,updated with 2020's Finance Act,is the definitive, market-leadingtexton UK taxation and is known for its up-to-date coverage of the changes introduced by the annual Budget.Featuring clean, well-structured prose and a wealth of immensely practical examples, this comprehensive guide serves as both a core textbook if you are studying taxation for the first time and a reference text that clearly explains the UK tax system and taxation regulations. Additionally, afree to access CompanionWebsite features opportunities for extra practice, pluschapter appendices anda range of useful links to explore taxation rules and the tax system further. Pearson, the world'slearningcompany. Table of ContentsPART 1 INCOME TAX AND NATIONAL INSURANCE 1 - Introduction to the UK tax system 2 - Introduction to income tax 3- Personal allowances 4- Payments and gifts eligible for tax relief 5 - Income from property 6 - Income from savings and investments 7 - Income from employment (1) 8 - Income from employment (2) 9 - Income from self-employment: Computation of income 10 - Income from self-employment: Basis periods 11 - Income from self-employment: Capital allowances 12 - Income from self-employment: Trading losses 13 - Income from self-employment: Partnerships 14 - Pension contributions 15- Payment of income tax, interest and penalties 16 - National insurance contributions Review Questions (Set A) PART 2 CAPITAL GAINS TAX 17 - Introduction to capital gains tax 18 - Computation of gains and losses 19 - Chattels and wasting assets 20 - Shares and securities 21 - Principal private residence 22 - CGT reliefs Review Questions (Set B) PART 3 CORPORATION TAX 23 - Introduction to corporation tax 24 - Corporate chargeable gains 25 - Computation and payment of the corporation tax liability 26 - Corporation tax losses 27 - Close companies and investment companies 28 - Groups of companies and reconstructions Review Questions (Set C) PART 4 MISCELLANEOUS 29 - Value added tax (1) 30 - Value added tax (2) 31 - Inheritance tax 32 - Overseas aspects of taxation Review Questions (Set D) PART 5 ANSWERS
£45.59
LexisNexis UK Tolleys Customs and Excise Duties Handbook Set
Book SynopsisThe Customs and Excise Duties Handbook 2020 combines the content from both the Customs Duties Handbook and the Excise Duties Handbook. Now published as a seven-volume work, the 2020-21 edition covers all the up-to-date legislation on the key areas for customs and excise practitioners.
£299.99
LEXIS NEXIS UK Whillans Tax Tables 202122 Budget Editio
Book Synopsis
£46.54
The Law Society Inheritance Tax Planning Handbook
Book SynopsisThe Inheritance Tax Planning Handbook provides a comprehensive overview of the planning opportunities available to mitigate the inheritance tax that estates and trusts must pay.
£95.00
Atlantic Books Mine!: From Personal Space to Big Data, How
Book Synopsis'A delicious book.' Jared DiamondWho controls the space around an aeroplane seat: you or the person behind you trying to work on their laptop? Who owns your favourite football player? And why do Facebook and Google want your private data?In Mine! Michael Heller and James Salzman reveal the hidden economic and social rules that guide everyday life, demonstrating that much of what we assume about ownership is wrong. Whether a lost wallet, a playground swing or a London flat, Mine! explores what ownership means and why it governs everything we do.Trade ReviewThis delicious book will guide you through the confusing maze of ownership disputes that bedevil our daily lives. * Jared Diamond, Pulitzer-winning author of Guns, Germs and Steel *Mine! does for ownership what Dubner and Levitt's Freakonomics did for money: it shows you the world through a different lens... Its ideas will certainly get your brain whirring. * Sunday Times *Mine! is one of those rare and treasured books that make you feel smarter and change the way you see the world. I haven't had an experience like this as a reader since Freakonomics. A rollicking good read, filled with amazing stories about the secret rules of ownership and why they work in unexpected ways. * Barton Gellman, three-time winner of the Pulitzer Prize and author of Dark Mirror *Who knew there are hidden rules of ownership controlling our lives? I didn't until I read this fascinating, illuminating book. I'm very glad I did. * Robert Cialdini, bestselling author of Influence *Fascinating... It's immensely clarifying, beautifully written, and perfectly timed -- and it might improve the world to boot. * Cass R. Sunstein, bestselling co-author of Nudge *With vivid stories and memorable insights, Heller and Salzman decode legal rules about ownership much as Freakonomics decodes economics and psychological rules of incentives. * Martha Minow, Former Dean, Harvard Law School *Wonderful * Forbes *Enjoyable, well-written and with a deftness of touch that belies the radical re-examination of property rights at its heart. * Financial Times *Table of Contents0: Introduction: Who Gets What and Why 1: First Come, Last Served 2: Possession Is One-Tenth of the Law 3: I Reap What You Sow 4: My Home Is Not My Castle 5: Our Bodies, Not Our Selves 6: The Meek Shall Inherit Very Little 7: The Future of Ownership-and the World 8: Epilogue: The Toddler's Rules of Ownership
£9.49
University of Chicago Press The Political Economy of Tax Reform Volume 1 NBER
Book SynopsisThe rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.Table of ContentsIntroduction, Takatoshi Ito and Anne O. Krueger Part I 1. International Interactions between Tax Systems and Capital Flows, Assaf Razin and Efraim Sadka Comments: Toshihiro Ihori and John Whalley 2. The Role of Taxation in the Development of East Asian Economies, Vito Tanzi and Parthasarathi Shome Comment: Joseph Y. Lim Part II 3. Tax Reform in Japan, Masaaki Homma Comments: Hiromitsu Ishi and Charles E. McLure, Jr. 4. The Political Economy of Tax Reforms and Their Implications for Interdependence: United States, Charles E. McLure, Jr. 5. Tax Reform in Korea, Taewon Kwack and Kye-Sik Lee 6. An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation, Chuan Lin Comments: Ching-huei Chang and Kwang Choi Part III 7. The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform Tatsuo Hatta and Hideki Nishioka Comments: Medhi Krongkaew and Assaf Razin 8. The Role of Tax Policy in Korea's Economic Growth, Irene Trela and John Whalley Comments: Anne O. Krueger 9. Aging of Population, Social Security, and Tax Reform, Yukio Noguchi Comments: Hiromitsu Ishi, Maria S. Gochoco, and, Charles E. McLure, Jr. 10. Bequest Taxes and Accumulation of Household Wealth: U.S.Japan Comparison, Thomas A. Barthold and Takatoshi Ito Comments: Ching-huei Chang and Hiromitsu Ishi 11. Taxation of Income from Foreign Capital in Korea , Kun-young Yun Comments: Toshihiro Ihori, Toshiaki Tachibanaki, and Twatchai Yonkittikul 12. Tax Policy and Foreign Direct Investment in Taiwan Ching-huei Chang and Peter W. H. Cheng Comments: Kwang Choi and Toshihiro Ihori
£98.80
LexisNexis UK De Voil Indirect Tax Service
Book SynopsisAll the information a practitioner might need on indirect tax is set out in De Voil. As well as VAT, De Voil covers Customs Duties, Insurance Premium Tax, Air Passenger Duty, Landfill Tax, Climate Change Levy and Aggregates Levy. Relevant HMRC Revenue & Customs Briefs are included as well as HMRC Notices and Tribunal Guidance Notes. De Voil provides expert commentary in this complex field of taxation and is thoroughly cross-referenced to the source material. Useful case digests are also reproduced and a thorough index is included. In order to keep pace with the constant changes in the subject, De Voil is updated on a monthly basis (and incorporates the bi-weekly online service updates). The 2nd edition of Tolley''s Value Added Tax annual is also included as part of your subscription.The commentary and materials are well indexed and logically arranged in divisions, ensuring that the text is readily accessible. CD-ROM is available in Bos or Folio format and includes access rights to: * Full text of HMRC Guidance Manuals on VAT and insurance premium tax (CD) * VAT Tribunal Decisions database * Orange Book legislation * Finance Act Handbook (CD)Subscribers to De Voil Indirect Tax Service will also have access to Tolley''s Practice Support - a free, telephone advice service offering advisory calls. The advice line can be used to provide guidance, support or merely a second opinion on all areas of direct and indirect taxation.
£999.99
LexisNexis UK Tolleys Tax Cases 2019
Book SynopsisTolley's Tax Cases is the only book of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation. Concise summaries of over 2,800 tax cases span from 1875 to the present day.
£127.49
LexisNexis UK Tolleys Tax Data 202021 Budget edition
Book SynopsisThis popular reference work contains essential information on all the main UK taxes and related subjects, conveniently arranged to save you the time and effort involved in researching a whole range of source material.
£71.24
LexisNexis UK Tolleys Estate Planning 202223
Book SynopsisThe latest edition of this key title sees Tolley live up to its reputation as the authority on tax matters. It contains all the information required to achieve the most cost-effective, convenient and effective estate planning. The esteemed editorial board help you formulate strategies for the provision, holding and devolution of personal and family resources. Clear subject headings and straightforward explanations of routine and complex topics make for fast, effective research. Following the tax planning series'' straightforward and easy-to-read style with clear headings, this guide includes worked examples, tables and a comprehensive index. A practical step-by-step case study illustrates the benefits of careful planning and incorporates many points discussed throughout the book.
£149.99
LexisNexis UK Tolleys Capital Allowances 202324
Book Synopsis
£999.99
Springer Us Project Financing and the International Financial Markets
Book SynopsisThe book provides an in-depth description of cross-border project financing as a technique for financing capital-intensive projects, as well as an overview of certain financing and derivative instruments currently available in the global financial markets.Table of ContentsAcronyms. About the Authors. Introduction. 1. Overview of Financial Innovations in the International Financial Markets. 2. Syndicated Eurocredit Loans. 3. Marketable Debt Securities in the International Financial Markets. 4. Depositary Receipts. 5. Interest Rate, Currency and Commodity Derivatives. 6. Off-balance Sheet Activities of Commercial Banks. 7. What is Project Financing? 8. Description of a Project Finance Transaction. 9. Advantages and Characteristics of Project Financing. 10. Appraisal Techniques in Project Financing. 11. Risk Identification and Risk Assessment in Project Financing. 12. Risk Management Techniques in Project Financing. 13. Limited-recourse Structures. Glossary of Terms. Bibliography. Index.
£116.99
Cambridge University Press Value Added Tax
a huge range and FREE tracked UK delivery on ALL orders.
£52.24
LexisNexis UK Whillanss Tax Tables 202223 Budget edition
Book SynopsisCharting tax changes post-Budget, this edition of Whillans''s Tax Tables includes all the relevant information from the 2022 Autumn Budget, enabling practitioners to start processing the updated facts and figures. Revised content includes the latest tax rates, reliefs and tables of rates and allowances for the current year and previous five. Usefully, the operative date for each change is clearly shown. Concise summaries of tax changes are presented in tabular form under distinctive headings.
£50.34
LexisNexis Whillanss Tax Tables 202425 Budget edition
Book SynopsisThis edition of Whillans Tax Tables includes all the relevant information from the Budget, enabling practitioners to start processing the updated facts and figures. Revised content includes the latest tax rates, reliefs and tables of rates and allowances for the current year and previous five.
£48.75
Bloomsbury Publishing PLC Landmark Cases in Revenue Law
Book SynopsisIn 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.Trade ReviewSnape and de Cogan frame a book containing classic cases in tax law as a means of understanding the deeply social and political nature of tax law, revenue law, the government, and the people’s interactions in what they hope will be a civilized society. Seeing issues from this more inclusive framing will allow legal scholars to contribute to that desired outcome without unnecessarily narrowing (and thus inevitably distorting) their focus. -- Neil H Buchanan * Jotwell *[A] full appreciation of the immense effort put in by each of the contributors gradually reveals itself after reading each of the contributions. The book is extensively researched and indexed... This book offers much more than an analysis of leading revenue law cases in the UK... This reviewer thoroughly endorses this book as essential reading to anyone interested in the historical development of the UK’s revenue law through the lens of the common law. Furthermore, it is recommended to anyone with an interest in revenue law, especially where the common law operates. It is not a book for reading in a single session; its full impact on one’s thinking is only achievable if a reader takes time to reflect upon the implications and insights provided by each of the chapters. This book should be part of the collections of tax practitioners, academics, officials, the judiciary and students with a keen interest in the law, especially those working with, or having an interest in, revenue law. -- Adrian Sawyer, Professor of Taxation, UC Business School, University of Canterbury, New Zealand * British Tax Review *Table of ContentsIntroduction: On the Significance of Revenue Cases John Snape and Dominic de Cogan 1. Case of Ship-Money (R v Hampden) (1637): Prerogatival Discretion in Emergency Conditions Michael J Braddick 2. Farmer v Glyn-Jones (1903): The Perils of Revenue Practice Chantal Stebbings 3. De Beers Consolidated Mines Ltd v Howe (1906): Corporate Residence: An Early Attempt at European Harmonisation John Avery Jones and Johann Hattingh 4. Thomas Gibson Bowles v Bank of England (1913): A Modern John Hampden? Martin Daunton 5. Great Western Railway Co v Bater (1922): A Question of Classification John HN Pearce 6. The Archer-Shee Cases (1927): Trusts, Transparency and Source Malcolm Gammie 7. Commissioners of Inland Revenue v Crossman (1936): Keeping it in the Family Ann Mumford 8. Edwards v Bairstow and Harrison (1955): Fact Finding and the Power of the Courts Anne Fairpo 9. Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971): A Delphic Pronouncement and a Fundamental Tension Judith Freedman 10. WT Ramsay v Commissioners of Inland Revenue (1981): Ancient Values, Modern Problems John Snape 11. CIR v National Federation of Self-Employed and Small Businesses (1981): All Grievances Converging on Tax Law Dominic de Cogan 12. Conservative and Unionist Central Office v Burrell (1981): A Case of Hidden Significance Victor Baker 13. Mallalieu v Drummond (1983): Allowable Deductions, Inadmissible Arguments Geoffrey Morse 14. Zim Properties Ltd v Proctor (1985): Compromise of Action, Compensation and CGT David Salter 15. The Commerzbank Litigation (1990): UK Law, Tax Treaty Law and EU Law Philip Baker 16. Pepper v Hart and Others (1992): The Case of the Misunderstood Minister Philip Ridd 17. R v Secretary of State for Foreign and Commonwealth Affairs, ex parte World Development Movement (1994): Financial Prudence, Interfering Busybodies Abimbola A Olowofoyeku 18. Barclays Mercantile Business Finance v Mawson (2004): Living with Uncertainty John Vella 19. Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC Rules Under EU Tax Law Christiana HJI Panayi 20. Jones v Garnett (2007): Legal Form, Legal Problem Glen Loutzenhiser
£100.00
Bloomsbury Publishing PLC Tiley’s Revenue Law
Book SynopsisThis is the 10th edition of John Tiley’s classic textbook on revenue law, covering the UK tax system, income tax, capital gains tax, inheritance tax and corporation tax, as well as incorporating sections dealing with international and European tax, savings, charities, and - new to this edition - value added tax and stamp duties. The new edition has been comprehensively revised and fully updated with the latest case law, statutory and other developments, including the Finance Act 2021. The book’s companion website provides bonus chapters on investment intermediaries, pensions, charities, and the UK’s value added tax and stamp duties. The companion website will also supply annual updates to the print edition as well as study questions to help students navigate this complex subject. The book is designed for students taking modules in tax law in the final year of their law degree, or for more advanced courses. It is also a valuable resource for academics and professionals in the field. It provides an account of the rules as well as citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries’ tax systems to give readers a contextual overview of the subject. Accompanying online resources for this title can be found at bloomsbury.pub/tileys-revenue-law. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.Table of ContentsPART I: INTRODUCTION TO UK TAX LAW 1. Definitions and Theories 2. Jurisdiction: The Taxing Power 3. Sources 4. The Setting of the Tax System 5. Tax Avoidance PART II: INCOME TAX 6. Historical Introduction 7. Income Tax: Basic Concepts 8. The Tax Unit 9. Taxation and Social Security 10. Deductions and Credits for Taxpayer Expenditure and Losses 11. Personal Reliefs and Tax Reductions 12. Calculations 13. Employment Income: Scope and PAYE 14. Employment Income: Emoluments/Earnings 15. Benefits in Kind and the Convertibility Principle 16. The Benefits Code and Exemptions 17. Employee Share Schemes 18. Employment Income: Deductions and Expenses 19. Business Income—Part I: Scope 20. Business Income—Part II: Basis of Assessment and Loss Relief 21. Business Income—Part III: Principles and Receipts 22. Business Income—Part IV: Trading Expenses 23. Business Income—Part V: Timing and Trading Stock (Inventory) 24. Capital Allowances 25. Income from Land in the United Kingdom 26. Savings Income: Interest and Premium, Bond and Discount 27. Miscellaneous Income Including Annual Payments 28. Income Not Otherwise Charged 29. Trusts 30. Death and Estates 31. Income Splitting: Arrangements and Settlements PART III: CAPITAL GAINS TAX 32. Introduction and Policy 33. Structure and Elements 34. Assets 35. Disposals: (1) General 36. Disposals: (2) Gifts, Bargains Not at Arm’s Length and Other Gratuitous Transactions 37. Leases 38. Options 39. Death 40. Trusts 41. Shares, Securities and Other Fungible Assets 42. Capital Gains Tax and Business 43. Computation of Gains PART IV: INHERITANCE TAX 44. Inheritance Tax: Introduction 45. Transfers of Value by Disposition 46. Death 47. Gifts with Reservation 48. Settled Property: Introduction 49. Trusts with Interests in Possession 50. Relevant Property Trusts with No Qualifying Interest in Possession 51. Favoured Trusts 52. Companies 53. Exempt Transfers: Conditions and Allocation Where Partly Exempt 54. Particular Types of Property 55. Valuation: Rules, Charges and Reliefs 56. Accountability and Administration 57. Incidence of Tax 58. International PART V: CORPORATION TAX 59. Corporation Tax—Introduction, History and Policy 60. Structure 61. Distributions 62. Computation (1): General Rules 63. Computation (2): Accounting-based Rules for Specific Transactions 64. Groups and Consortium Companies: General 65. Control, Groups and Consortium Companies: Capital Gains 66. Exempt Distributions: Demergers 67. Close Companies 68. Anti-avoidance: Special Provisions PART VI: INTERNATIONAL AND EUROPEAN UNION TAX 69. International Tax: Introduction and Connecting Factors 70. Enforcement of Foreign Revenue Laws 71. UK Residents and Foreign Income 72. Source: The Non-resident and the UK Tax System 73. Controlled Foreign Companies 74. Capital Gains 75. Unilateral Relief Against Double Taxation 76. Double Taxation: UK Treaty Relief 77. European Union Tax Law Bonus chapters – available on Companion Website: PART VII: TAX-PREFERRED SAVINGS AND CHARITIES 78. Favoured Methods 79. Investment Intermediaries 80. Pensions 81. Charities 82. Value Added Tax and Stamp Duties
£76.00
Lawbook Exchange, Ltd. A Treatise on the Law of Taxation
Book Synopsis
£999.99
West Academic Publishing Selected Income Tax Provisions, Federal Transfer
Book SynopsisThis supplement is an invaluable single source for the code and regulations applying to federal transfer taxes, such as gift taxes and the generation-skipping transfer tax. It is a quick and easy, yet comprehensive, reference to the primary law, conveniently sized for carrying in a briefcase or backpack. The 2022 edition includes code and regulation changes up through early February 2022.
£66.50
West Academic Publishing Black Letter Outline on Corporate Taxation
Book SynopsisThis comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
£48.45
Guy Saloniki Taxes for Small Business: Step by Step Guide to
Book Synopsis
£10.16
Springer Nature Switzerland AG Stock Market Short-Termism: Law, Regulation, and Reform
Book SynopsisConsideration of harmful short-termism in capital markets is prevalent amongst legal and business academics. It is also garnering increased attention in corporate board rooms and executive suites, and from the investing public. As a result, correcting perceived short-termism in capital markets has become a rationale for reform used by regulators across the globe. Despite the considerable attention given to this phenomenon, there has not yet been a comprehensive book analyzing the perceived short-termism problem, its sources and causes, and reform efforts undertaken to date. This book fills this gap by documenting the rise of the short-termism discussion, analyzing the significance of the problem, and considering the proposed legal remedies. Based on this analysis, a framework for effective short-termism reform is offered.Table of ContentsChapter 1. Introduction.- Chapter 2. Defining the Issues.- Chapter 3. Short-Termism, An Evolving Concern?.- Chapter 4. What Has Been Done to Correct Short-Termism?.- Chapter 5. Is There A Short-Termism Problem At All?.- Chapter 6. Short-Termism Transmission Mechanisms.- Chapter 7. What Are The Harms Of Short-Termism?.- Chapter 8: Dual Pathway For Short-Termism Reform.- Chapter 9. Conclusion.
£62.99
Springer International Publishing AG Using Transparency Against Corruption in Public Procurement: A Comparative Analysis of the Transparency Rules and their Failure to Combat Corruption
a huge range and FREE tracked UK delivery on ALL orders.
£125.99
Kluwer Law International The Transfer Pricing of Intangibles
Book Synopsis
£999.99
Springer Verlag, Singapore VAT and Financial Services: Comparative Law and
Book SynopsisThis book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.Trade Review“In the complex world of VAT and GST and in the complex world of finance, this book is an indispensable guide.” (Charlene-A. Herbain, Intertax, Vol. 46 (5), 2018)Table of ContentsPart I: Establishing the VAT and Financial Supplies Benchmarks.- Chapter 1. Theories of Consumption and the Consequences of Partial Taxation of Financial Services (Robert F. van Brederode).- Part II: Financial Loans and Intermediary Services.- Chapter 2. Taxing Loan Intermediary Services: Theory and Design Considerations (Robert F. van Brederode).- Chapter 3. Financial Loan Intermediary Services: Argentina (Guillermo Teijeiro).- Chapter 4. Financial Loan Intermediary Services: Australia (Richard Krever).- Chapter 5. Financial Loan Intermediary Services: Brazil (Flavio Rubinstein).- Chapter 6. Financial Loan Intermediation Services: Canada (Simon Thang).- Chapter 7. Financial Loan Intermediary Services: China (Na Li).- Chapter 8. Financial Loan Intermediary Services: China (Joachim Englisch).- Chapter 9. Financial Loan Intermediary Services: Israel (David Goldman).- Chapter 10. Financial Loan Intermediation Services: New Zealand (Marie Pallot).- Chapter 11. Financial Loan Intermediary Services: South Africa (Alwyn de Koker).- Part III: Financial Investments.- Chapter 12. VAT and Financial Investments (Richard Krever).- Chapter 13. VAT and Cost Sharing in the EU (Ine Lejeune).- Chapter 14. A VAT/GST Perspective on Crowdfunding (Sebastian Pfeiffer).- Chapter 15. Financial Investments: European Union (Joachim Englisch).- Chapter 16. Financial Investments: South Africa (Alwyn de Koker).- Part IV: Financial Pooling Services: Insurance and Gambling.- Chapter 17. GST and Insurance: Australia (Richard Krever).- Chapter 18. VAT and Insurance: The European Union (Marta Papis-Almansa).- Chapter 19. GST and Insurance: Singapore (Soo How Koh).- Chapter 20. VAT and Gambling (Fabiola Annacondia).
£161.99
Shepheard-Walwyn (Publishers) Ltd The Power in the Land
Book SynopsisThe Power in the Landchallenges the pessimistic belief, nurtured by the depressions of the last two decades, that unemployment is now a permanent feature our society. The author elaborates policies, based on a radical reform of the tax system, which would banish involuntary unemployment and generate continuous economic growth.
£23.75
Edward Elgar Publishing Advanced Introduction to International Tax Law
Book SynopsisThis thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.
£18.95
Edward Elgar Publishing Ltd A Research Agenda for Tax Law
Book SynopsisElgar Research Agendas outline the future of research in a given area. Leading scholars are given the space to explore their subject in provocative ways, and map out the potential directions of travel. They are relevant but also visionary.This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.Showcasing visionary and provocative thoughts from leading international tax scholars, each chapter follows a clear methodological structure, setting each specific topic in context before identifying research gaps indicating potential avenues for future research. These developments are discussed in relation to tax law’s interaction with a myriad of cutting-edge topics such as environmental challenges, new technologies, racial and immigration issues. The expert authors astutely draw out the social implications of tax law in order to present a case for developing a more global and interconnected approach to contemporary research ventures.A Research Agenda for Tax Law will provide guidance and inspiration for future researchers, doctoral students and scholars in the field of tax law and fiscal policy who wish to dive into some deeper, and perhaps unknown, waters of taxation.Trade Review‘. . . the individual chapters in this collection are all excellent and are a first port of call for tax researchers looking for inspiration. The book also provides an incredibly helpful reference point for academics who receive queries from students unsure of what their postgraduate research should explore. The book is thoroughly recommended to tax researchers, experienced and newcomers alike. It comes as a breath of fresh air for the scholar stuck in the same old stuffy room of ideas. Blue-sky thinking, which this book champions, is to be cherished.’ -- Stephen Daly, British Tax Review‘Proving that tax profoundly influences all aspects of society, this volume includes reflections by the world’s leading academics on essential facets of taxation — from age-old questions about redistribution to cutting-edge questions about how tax can mitigate climate change. Touching on race, inequality, morality, technology, rights, and more, this book truly supplies a research agenda for tax law.’ -- Ruth Mason, University of Virginia, US‘This is an outstanding introduction to tax research by leading tax scholars around the world. It provides simple guidance and inspiration for researchers who want to explore in depth various contested areas of tax law. It should be read by anyone interested in taxation.’ -- Reuven S. Avi-Yonah, University of Michigan, USTable of ContentsContents: Introduction: Why a Research Agenda in Tax Law? 1 Leopoldo Parada 1 Fundamental rights and tax law 15 Philip Baker 2 Public law and political values in tax law 29 Dominic de Cogan 3 Environmental challenges and tax law 47 Marta Villar Ezcurra 4 New technologies and tax law 65 Luisa Scarcella 5 Tax law, inequality, and redistribution: recent and possible future developments 85 Daniel Shaviro 6 Racial issues in tax law: identification, redress, and a new vision of horizontal equity 105 Alice G. Abreu 7 Taxation and immigration 127 Svetislav Kostić 8 An indirect tax law agenda 145 Giorgio Beretta 9 A European tax law agenda in direct taxation 163 Rita Szudoczky 10 An international tax law agenda 183 Aitor Navarro Ibarrola 11 Conclusions: The future of research in tax law 203 Leopoldo Parada Index
£94.00
Oxford University Press Critical Issues in Environmental Taxation Volume
Book SynopsisVolume VI in the Critical Issues in Environmental Taxation series contains an interdisciplinary, selection of peer-reviewed papers written by international experts in the field. The volume contains nearly forty articles written by authors representing disciplines such as law, economics, accounting, taxation, environmental policy and political sciences. The articles were selected from papers presented at the Eighth Annual Global Conference on Environmental Taxation in October 2007 in Munich, Germany. The book is clearly structured with the articles divided into parts and organised by topic. Part 1 it features analysis of the effect of environmental tax policies on innovation, technology, and competitiveness, Part 2 on implementation issues, Part 3 on issues relating to energy and innovation, Part 4 on land use, planning, and conservation and Part 5 closes with papers dealing with international approaches to environmental taxation that use market-based instruments.The book and its sisterTable of ContentsINNOVATION, TECHNOLOGY, AND COMPETITIVENESS; IMPLEMENTATION ISSUES; ENERGY AND INNOVATION; LAND USE, PLANNING, AND CONSERVATION; GLOBAL ISSUES
£999.99
Cambridge University Press Tax Expenditure Management A Critical Assessment Cambridge Tax Law Series
Book SynopsisA tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.Table of Contents1. Introduction; 2. The tax expenditures concept; 3. Reporting on tax expenditures; 4. The practical significance of tax expenditures; 5. The politics of tax expenditure management; 6. Managing tax expenditure controversies.
£999.99
Nova Science Publishers Inc Foreign Intelligence Surveillance Act: Overview &
Book SynopsisThe Foreign Intelligence Surveillance Act (FISA), 50 U.S.C. 1801 et seq., as passed in 1978, provided a statutory framework for the use of electronic surveillance in the context of foreign intelligence gathering. In so doing, Congress sought to strike a delicate balance between national security interests and personal privacy rights. Subsequent legislation expanded federal laws dealing with foreign intelligence gathering to address physical searches, pen registers and trap and trace devices, and access to certain business records. The USA PATRIOT Act of 2001, P.L. 107-56, made significant changes to some of these provisions. Further amendments were included in the Intelligence Authorization Act for Fiscal Year 2002, P.L. 107-108, and the Homeland Security Act of 2002, P.L. 107-296, the Intelligence Reform and Terrorism Prevention Act, P.L. 108-458, the USA PATRIOT Improvement and Reauthorization Act of 2005, P.L. 109-177, and the USA PATRIOT Act Additional Reauthorizing Amendments Act of 2006, P.L. 109- 178. In addressing international terrorism or espionage, the same factual situation may be the focus of both criminal investigations and foreign intelligence collection efforts. Some of the changes in FISA under these public laws are intended, in part, to facilitate information sharing between law enforcement and intelligence elements. In its Final Report, the 9/11 Commission noted that the removal of the pre-9/11 "wall" between intelligence and law enforcement "has opened up new opportunities for co-operative action within the FBI." P.L. 110-55 limits the construction of the term "electronic surveillance" so that it does not cover surveillance directed at a person reasonably believed to be located outside the United States. It also creates a mechanism for acquisition, without a court order under a certification by the Director of National Intelligence (DNI) and the Attorney General, of foreign intelligence information concerning a person reasonably believed to be outside the United States. The Protect America Act provides for review by the Foreign Intelligence Surveillance Court (FISC) of the procedures by which the DNI and the Attorney General determine that such acquisitions do not constitute electronic surveillance. In addition, P.L. 110-55 authorises the Attorney General and the DNI to direct a person with access to the communications involved to furnish aid to the government to facilitate such acquisitions, and provides a means by which the legality of such a directive may be reviewed by the FISC petition review pool. A decision by a judge of the FISC petition review pool may be appealed to the Foreign Intelligence Surveillance Court of Review, and review by the U.S. Supreme Court may be sought by petition for writ of certiorari.
£999.99
Nova Science Publishers Inc Tax Haven Banks
Book Synopsis
£92.79
Nova Science Publishers Inc Role of Tax Preferences in Financial
Book Synopsis
£107.99
Nova Science Publishers Inc Federal Taxes & Families: Policies & Analyses
Book Synopsis
£106.49
Nova Science Publishers Inc Charitable Giving & Taxes: Benefits, Changes &
Book SynopsisPrior to the financial crisis and subsequent recession, the value of tax benefits for charitable contributions and organizations was estimated to be around $100 billion per year. About half of this cost arose from the deductions for charitable contributions with the other half from exemptions of earnings of non-profits. In 2010, the deduction for charitable contributions results in an estimated $40 billion in federal revenue losses. On average, endowment investments in 2009 experienced losses, meaning that the federal government did not lose revenues from exempting asset returns from taxation. This book provides an overview of recent changes affecting tax-exempt and charitable organizations, while also discussing issues that may be of legislative interest in the future.
£106.49
Nova Science Publishers Inc Broadcasting, the FCC, Indecency & the First
Book Synopsis
£49.59
Nova Science Publishers Inc Taxes in the United States: Developments,
Book Synopsis
£119.99
Nova Science Publishers Inc Alcohol Excise Taxes: Overview & Economic
Book Synopsis
£72.24
Nova Science Publishers Inc Marijuana: Emerging Legal Issues & Federal Tax
Book Synopsis
£131.19
Nova Science Publishers Inc Cadillac Tax on Employer Health Plans: Background
Book Synopsis
£72.24
Nova Science Publishers Inc IRS Budgets: Effects & Response to Constraints &
Book Synopsis
£120.79
