Taxation and duties law Books
Fiscal Publications Taxation: Policy and Practice 2018/19 (25th
Book SynopsisFully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 25 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 2018/2019 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.
£40.80
Fiscal Publications Taxation - incorporating the 2018 Finance Act
Book SynopsisIf you're buying on Amazon for work, we recommend creating a FREE Amazon Business account for downloadable VAT invoices, business-only pricing, greater payment flexibility and more. Create a free account. This 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 2017 and 2018 Finance Acts that relate to the tax year 2018/19. 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.
£41.75
Fiscal Publications The Economics of Taxation (18th edition): 2018
Book SynopsisFor over 30 years this textbook has been the leader in its field. The 18th edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of taxation, whilst Part 2 gives a broad-based description and evaluation of the policy and practice of the UK’s tax system, highlighting international comparisons. Features Regularly revised to keep it up to date with changes to the UK tax system. Numerical examples and illustrations integrated throughout the text. Chapter-by-chapter self assessment and discussion questions, with suggested answers to the self assessment questions at the end of the text. The Economics of Taxation is suitable for undergraduates of all disciplines studying courses in taxation.Trade Review"This is by far the best book in its field available today." -- Andy Lymer, Professor of Accounting & Taxation, Birmingham Business School
£40.80
Fiscal Publications Taxation:Policy and Practice 2020/21 - 27th
Book SynopsisFully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 27 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 2020/2021 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 2020 - 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
£43.65
Fiscal Publications Taxation - incorporating the 2020 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 2019 and 2020 Finance Acts that relate to the tax year 2020/21. 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
£44.60
Fiscal Publications Taxation: Policy and Practice 2022/23: 2022
Book SynopsisFully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 29 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 2022/2023 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 2022 - 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
£43.65
Fiscal Publications Taxation - incorporating the 2022 Finance Act 2022/23: 2022
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 2021 and 2022 Finance Acts that relate to the tax year 2022/23. 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
£43.65
Spiramus Press Town and Parish Councils VAT Guide
Book SynopsisThis Town and Parish Council VAT Guide is an easy reference guide for those engaged in administering the financial affairs of town and parish councils in England and community councils in Wales. It focuses on the typical range of activities that these local authorities will have. It will be of use to town and parish clerks or treasurers and those responsible for the book-keeping of these organisations, as well as those responsible for auditing such bodies.The authors have avoided using unnecessary jargon and overly technical language in this book, while giving the reader the basic concepts of the tax and a degree of familiarity with the common technical terms used by H M Revenue and Customs (HMRC) in its own guidance. The most common terms are set out in the glossary. This makes it easier to understand how to recognise your VAT liabilities and what the associated implications and compliance requirements are.Table of Contents Town and Parish Councils VAT Guide Table of contents 1. What and who is this book for? 2. An overview of VAT 2.1. HMRC Guidance 3. Basic philosophy and mechanics of VAT 3.1. The mechanics of VAT 3.2. VAT Returns 3.3. Making Tax Digital 3.4. Supplies of Goods or Services 3.5. VAT Reliefs 3.6. VAT recovery 3.7. Obligation to provide an invoice 3.8. Correcting Errors 3.9. Tax Points 3.10. Trading outside the UK – Reverse Charge 4. VAT for Local Authorities 4.1. Overview 4.2. Definition of local authority 4.3. VAT registration 4.4. Recovery of VAT by local authorities (including unregistered bodies) 4.5. Business or Non-Business? 4.6. Recovering VAT on exempt business activities, including partial exemption 5. Specific Activities 5.1. Advertising 5.2. Allotments 5.3. Cemeteries 5.4. Community Projects 5.5. Crèches and Playgroups 5.6. Crematoria 5.7. Council as Trustee 5.8. District Council Delegated Functions 5.9. Events & Tourism 5.10. Fundraising events 5.11. Garage Rental 5.12. Grants and Donations 5.13. Land, Property and Building Works (including the option to tax) 5.14. Markets 5.15. Parking facilities 5.16. Planning and Licensing 5.17. Publications 5.18. Public Toilets 5.19. Recreational Facilities 5.20. Room hire 5.21. Section 106 Funding 5.22. Shared Services and Partnerships 5.23. Sponsorship 5.24. Sporting Services 5.25. Storage facilities 5.26. Supplies of staff 5.27. Youth Clubs 6. Glossary of Terms 7. List of Useful HMRC Publications 8. WORKED EXAMPLES 8.1. Registration issues 8.2. VAT Returns 8.3. Partial Exemption 9. Relevant Legislation 9.1. Principal VAT Directive 9.2. VAT Act 1994 9.3. Value Added Tax Regulations (SI 1995/2518)
£42.30
Spiramus Press Insurance Premium Tax: A User's Guide
Book SynopsisInsurance Premium Tax is a guide for practitioners and those involved in the insurance industry. It summarises how the IPT is applied in practice, the definition of an insurance contract, looks at exemptions from the tax, the application of the higher rate and issues affecting non UK risks and global policies. It also explores compliance issues such as IPT registration, the submission of returns and payment of the tax, changes in rates and the penalty regime.Table of Contents INTRODUCTION 1.1. Sources of information WHAT IS INSURANCE PREMIUM TAX 2.1. Definition 2.2. Is IPT legal? 2.3. Insurance contracts and insurers 2.4. Taxable contracts 2.5. What is a premium? 2.6. Coinsurance, insurance pools and fronting 2.7. Warranties and guarantees 2.8. Discretionary trusts 2.9. Cost plus schemes 2.10. Self insurance 2.11. Voluntary excesses and deductibles HIGHER RATE IPT 3.1. Introduction 3.2. Motor cars and motor cycles 3.3. Domestic Appliances 3.4. Travel insurance 3.5. Higher rate insurance and free and discounted insurance TAXABLE INTERMEDIARIES 4.1. Liability to register and account for IPT 4.2. Criteria for a person having to register 4.3. Taxable intermediary provisions 4.4. Higher rate contracts 4.5. Registration limits LOCATION OF RISK 5.1. Introduction 5.2. Risk location rules 5.3. Habitual residence 5.4. Business establishment 5.5. Unregistered vehicles 5.6. Buildings 5.7. Embassies 5.8. Travel Insurance 5.9. Apportioning multi jurisdictional risks EXEMPTIONS 6.1. Introduction 6.2. De minimis 6.3. Exemptions 6.4. Non-UK risks 6.5. Reinsurance 6.6. Long-term insurance contracts 6.7. Commercial ships 6.8. Contracts relating to the Channel Tunnel 6.9. Lifeboats and Lifeboat equipment 6.10. Commercial aircraft 6.11. International railway rolling stock 6.12. Goods in foreign or international transit 6.13. Export finance related insurance 6.14. Motability contracts 6.15. Spacecraft REGISTRATION, DE-REGISTRATION AND TOGCS 7.1. Registration – Introduction 7.2. Deregistration 7.3. Transfer of a going concern ACCOUNTING FOR IPT 8.1. Introduction 8.2. IPT Accounting Schemes 8.3. Bad debt relief 8.4. Adjusting for errors on IPT returns 8.5. Changes in IPT rates 8.6. Anti-forestalling provisions 8.7. Lloyd's IPT procedures 8.8. Record keeping requirements 8.9. Recovering IPT paid in error PENALTIES 9.1. Introduction 9.2. Penalty for failure to notify 9.3. Late payment of tax or rendering of returns 9.4. Failure to notify a cessation of trade 9.5. Failure to produce records 9.6. Failure to appoint or nominate a tax representative 9.7. Breach a controlled goods agreement or Walking Possession Agreement in Northern Ireland 9.8. Liability of insured 9.9. Underdeclarations 9.10. Evasion of IPT 9.11. Interest 9.12. HMRC's stated approach to late rendering and payment penalties 9.13. Security 9.14. Reviews and appeals APPENDIX 1: HMRC PENALTIES FOR FAILURE TO NOTIFY (FACTSHEET CC/FS11) APPENDIX 2: HMRC PENALTIES FOR INACCURACIES IN RETURNS (FACTSHEET CC/FS7A) APPENDIX 3: ""CONNECTED"" PERSONS APPENDIX 4: FORMS APPENDIX 5: EUROPEAN INSURANCE PREMIUM TAX (IPT) COMPARISON TABLE APPENDIX 6: IPT ERROR FLOWCHART
£71.96
Spiramus Press UK Taxation - a simplified guide for students:
Book SynopsisUK Taxation for Students assumes absolutely no prior knowledge of UK taxation. It is completely self-contained covering the main areas of taxation studied at undergraduate level and initially for many professional exams. It can be used to support other texts and includes all the various allowances, tax rates etc. that a student may need at the front of the book. It is written in a user-friendly manner, avoiding "tax jargon" and using, wherever possible, plain and straightforward English. It includes numerous examples throughout the text designed to illustrate particular points and then provides further examples for you to try in Appendix 2. Appendix 3 includes over 100 True or False questions for you to dip into at any time to test your understanding. Appendix 1 I contains suggested some tips for studying tax. This book covers the main UK taxes; income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses), inheritance tax (normally payable on the death of an individual) and National Insurance Contributions. Although primarily aimed at students studying at undergraduate level, these are the taxes that typically form the core of the syllabus for most of the UK's professional examinations in taxation such as those of the ACCA, AAT and possibly ATT, although no specific professional syllabus has been followed. In general, each of the chapters should be read through in the order that they are arranged as later chapters often assume knowledge from earlier chapters. Having said this, the Value Added Tax and Inheritance Tax chapters could be studied at any point, as a standalone as both are very different from the other taxes studied.
£28.50
Spiramus Press Leach's Tax Dictionary
Book SynopsisLooking for the meaning of a tax term?Leach's Tax Dictionary is a cornucopia of tax terms and data. It also explains all those abbreviations used in tax writing and reporting.Leach's Tax Dictionary contains over 1,000 pages of definitions, abbreviations explained and useful data - tax rates and other information which may be of use to a tax accountant/lawyer. 10,000 definitions. 3,000 abbreviations explained. 200 pages of tax, financial and historical data related to tax. Where applicable terms are explained with reference to relevant case law, statutes or guidance. This book provides a ready source of information to those who already have some understanding of tax, and for anyone working or studying in the tax field.Table of Contents Abbreviations used for definitions Tax law Section 1: Definitions Section 2: Abbreviations Section 3: Tax rates and other data
£76.50
Spiramus Press A Practitioner's Guide to International Tax
Book SynopsisThe sixth amendment to the Directive on Administrative Cooperation in the field of taxation (DAC6) and mandatory disclosure regimes (MDRs) in many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients' arrangements.The authors analyse the operation of the various automatic exchange of information regimes introduced in the last five years, including the OECD common reporting standards, DAC6 and MDRs, setting them in their historical context. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.
£99.95
Spiramus Press Insurance Premium Tax: A User's Guide
Book SynopsisInsurance Premium Tax is a guide for practitioners and those involved in the insurance industry. It summarises how the IPT is applied in practice, the definition of an insurance contract, looks at exemptions from the tax, the application of the higher rate and issues affecting non UK risks and global policies. It also explores compliance issues such as IPT registration, the submission of returns and payment of the tax, changes in rates and the penalty regime. The major change that has taken place since the first edition has been the UK leaving the European Union. The author explains why this does not impact greatly on IPT, though it makes the discussion on the legality of the tax otiose. In November 2020, HMRC announced a consultation on IPT. This looked at three main areas: unregistered insurers, some 'avoidance' structures involving administration fees and the administration of the tax. The author reports on the consultation and HMRC reaction to industry responses.
£58.50
Spiramus Press The Tax Schedule: A Guide to Warranties and
Book SynopsisThe Tax Schedule explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form warranties and tax indemnities. The purpose of the book is to explain and simplify issues for tax advisors involved in transactions of buying and selling companies and business, enabling negotiations between tax advisors to keep sight of the commercial reality of the transaction (a sale by a willing seller to a willing buyer). The purpose of the tax schedule is to determine where responsibilities and risks will lie following the completion of the transaction, as well as to re-examine a number of so-called 'market practices'. The intended readership of the book is tax lawyers, tax accountants, corporate lawyers, corporate advisors and finance directors who are involved in the process of the sale of a company.
£90.00
Spiramus Press Taxation of Small Businesses: 2022/2023
Book SynopsisThe Taxation of Small Businesses 2022-23 is a practical guide to all aspects of direct taxation of small businesses in one volume. It is ideal for sole practitioners and small partnerships, but will be a handy reference guide for all tax advisers. The book aims to give a clear explanation of the relevant legislation and practical advice on ways of minimising clients' tax liabilities and warning against common pitfalls. The fifteenth edition has been updated to incorporate changes as a result of the Finance Act 2022. The tax advantages of incorporating a small business need weighing up carefully, and business owners need to decide whether or not the advantages outweigh the additional burden of compliance. Major topics covered by the book include: taxation of business profits; taxation of employment; corporation tax; national insurance; capital gains tax; inheritance tax; and pensions.Table of Contents Preface About the author Contents List of abbreviations Chapter 1. Income Tax Computation 1.1. Aggregation of Taxpayer's Income 1.2. Interest 1.3. Limit on Deductions from Adjusted Net Income 1.4. Payments to Charities 1.5. Personal Allowances Deducted from Net Income 1.6. Computation of Tax 1.7. Tax Reducers 1.8. Tax Retained on Interest, Royalties and Gift Aid donations 1.9. Comprehensive Example 1.10. Death and Separation 1.11. Married Couples – Joint Property 1.12. Minor Children 1.13. High Income Child Benefit Charge Chapter 2. Taxation of Trading Income 2.1. Introduction 2.2. Statutory Definitions of Trading 2.3. Statutory Trades 2.4. Case Law 2.5. Gambling and Speculation 2.6. Illegal Activities 2.7. Individuals Trading in Shares 2.8. Definition of Trading – National Insurance 2.9. Mutual Trading 2.10. Election to Use Cash Basis 2.11. Capital and Revenue Receipts 2.12. Receipts not Received in Course of Trade 2.13. Other Receipts 2.14. Capital and Revenue Payments 2.15. Expenditure Incurred in the Course of a Trade 2.16. Duality of Purpose 2.17. Repairs and Maintenance 2.18. Replacement of Assets 2.19. Depreciation and Amortisation 2.20. Subscriptions and Donations 2.21. Sponsorship 2.22. Bad Debts 2.23. Provisions 2.24. Payments to Employees & Appropriations of Profit 2.25. Entertainment 2.26. Gifts to Customers and Samples 2.27. Gifts to Educational Establishments and Charities 2.28. Cost of Leasing Cars 2.29. Legal and Professional Fees 2.30. Fines and Payments Against the Public Interest 2.31. Interest and Bank Charges 2.32. Pre-trading Expenditure 2.33. Indirect Taxation 2.34. Compensation andex gratiaPayments to Former Employees 2.35. Redundancy Payments 2.36. Removal Expenses to New Business Premises 2.37. Premiums for Insurance 2.38. Payments to Employees for Restrictive Undertakings 2.39. Staff Training and Development 2.40. Counselling Courses in Connection with Termination of Employment 2.41. Payments to Secure Release from Unprofitable Contracts 2.42. Payments to Political Parties 2.43. Preservation of Goodwill 2.44. Payments on the Cessation of Trade 2.45. Post-cessation Expenditure 2.46. Rent 2.47. Lease Premium 2.48. Patents and Intellectual Property 2.49. Telephone 2.50. Business Rates and Council Tax 2.51. Security Expenditure 2.52. Loan Guarantee Payments 2.53. Use of Home 2.54. Website Expenditure 2.55. Expenses Connected with Foreign Trades 2.56. Valuation of Stock 2.57. Overseas Aspects of Trading Chapter 3. Capital Allowances on Plant and Machinery 3.1. Introduction 3.2. Definition of Plant and Machinery 3.3. Assets Deemed to be Plant and Machinery 3.4. Definition of Expenditure 3.5. Date of Expenditure 3.6. Disposal of Assets 3.7. Allowances 3.8. Calculation of Capital Allowances 3.9. Short-life Assets 3.10. Cessations and Successions 3.11. Hire Purchase and Leasing 3.12. Fixtures 3.13. Disposal of Fixtures 3.14. Anti-avoidance Chapter 4. Other Allowances 4.1. Business Premises Renovation Allowance 4.2. Patents 4.3. Know-how Chapter 5. Basis Periods 5.1. Current Year Basis (CYB) 5.2. Opening Year Rules 5.3. Closing Year Rules 5.4. Tax Planning on Commencement 5.5. Tax Planning on Cessation 5.6. Change of Accounting Date 5.7. Period Less than 12 Months 5.8. Period More Than 12 Months 5.9. Two Accounting Dates in Tax Year 5.10. No Accounting Date in Tax Year 5.11. Transitional Overlap Relief 5.12. Changes in Size and Nature of Operations 5.13. Death of Trader 5.14. Mergers and Demergers 5.15. Date of Commencement and Cessation 5.16. Successions 5.17. Trader Becoming, or Ceasing to be, UK Resident Chapter 6. Trading Losses 6.1. Introduction 6.2. Offset Against Future Trading Income 6.3. Transfer of Business to a Company 6.4. Offset Against Total Income and Carry-back 6.5. Offset Against Capital Gains 6.6. Losses in the Early Years of Trading 6.7. Terminal Loss Relief 6.8. Tax Planning and Loss Relief 6.9. Restriction of Loss Relief 6.10. Late Claims Chapter 7. Property Income 7.1. Introduction 7.2. Basis of Assessment 7.3. Dilapidations 7.4. Lease Premiums 7.5. Sale with Right of Conveyance 7.6. Expenditure Deductible 7.7. Sea Walls 7.8. Mutual Business 7.9. Relief for Capital Expenditure 7.10. Losses 7.11. Furnished Holiday Lettings 7.12. Rent a Room Scheme Chapter 8. Employment and Self-employment 8.1. Introduction 8.2. Benefits of Self-employment 8.3. Definition of Employment and Self-employment 8.4. Tests for Employment 8.5. Workers Supplied by Agencies 8.6. Non-executive Directors 8.7. Self-employment or a Number of Separate Employments 8.8. Provision of Services Through an Intermediary – Income Tax 8.9. Managed Service Companies 8.10. National Insurance – Deemed Employment 8.11. National Insurance – Deemed Self-employment 8.12. National Insurance – Persons Deemed not to be Employed Chapter 9. Employment Income 9.1. Income Tax – Introduction, Charging Legislation and General Definitions 9.2. National Insurance Contributions – Charging Legislation and General Definitions 9.3. Income Tax and National Insurance – a Comparison 9.4. Time of Receipt 9.5. Cash Payments to Employees 9.6. Payments Arising by Reason of Employment 9.7. Payments on Termination of Employment or Variation of Employment Terms 9.8. Damages and Compensation Paid to Employee 9.9. Sick Pay and Sickness and Other Benefits 9.10. Commission, Cashbacks and Discounts 9.11. Tax-free Lump Sum Payments 9.12. Payment of Expenses to Third Parties on Behalf of Employee 9.13. Payments for Clothing 9.14. Directorships Held by Partners 9.15. Payment of Employee's Tax by Employer 9.16. Income Tax – Deduction of Expenses 9.17. Reimbursement of Expenses 9.18. Qualifying Travel Expenses 9.19. Entertainment 9.20. Expenses Incurred by Homeworkers 9.21. Other Deductible Expenses 9.22. Payments and Benefits Exempt from Income Tax and Class 1 National Insurance Contributions Chapter 10. Benefits in Kind 10.1. Valuation of Benefits in Kind 10.2. Benefits – Definition of Cost 10.3. Lower-paid Employment 10.4. Benefits in Kind and National Insurance Contributions 10.5. Payment of Expenses by Employer 10.6. Gift of Assets to Employees 10.7. Cash Vouchers, Non-cash Vouchers and Credit Tokens 10.8. Payment Made to a Registered Pensions Scheme for the Benefit of Two or More People 10.9. Waiver of Loan 10.10. Job-related Accommodation 10.11. Assets Available for Private Use 10.12. Expenses Connected with Living Accommodation 10.13. Cars 10.14. Fuel for Private Use 10.15. Pool Cars and Vans 10.16. Vans and Heavier Commercial Vehicles 10.17. Emergency Vehicles 10.18. Beneficial Loans 10.19. Scholarships 10.20. Relocation Packages and Guaranteed Selling Price Schemes 10.21. Medical Treatment and Medical Insurance Chapter 11. National Insurance Contributions National Insurance Contributions and Employees 11.1. Earnings Period 11.2. Aggregation of Earnings 11.3. Rate of Class 1 National Insurance Contributions 11.4. Class 1A Contributions 11.5. Calculation of Contributions 11.6. Class 1A Charge Where Benefits Provided by Third Parties 11.7. Earners over Pensionable Age 11.8. Notional Payments of Class 1 Contributions 11.9. Annual Maximum Contributions National Insurance Contributions and the Self-Employed 11.10. Class 2 Contributions 11.11. Class 4 Contributions Chapter 12. Pensions 12.1. Introduction 12.2. Scope of Regime 12.3. Registration of Pension Schemes 12.4. Payments by Registered Pension Schemes 12.5. Pension Payments 12.6. Contributions 12.7. Purchase of Shares in Sponsoring Employer 12.8. Loans to Employers 12.9. Unauthorised Payments Charge Chapter 13. Capital Gains Tax 13.1. Scope of Capital Gains Tax (CGT) 13.2. Exemptions 13.3. Residence 13.4. Capital Losses 13.5. Offset of Trading and Other Losses against Capital Gains 13.6. Capital Gains Tax Rate 13.7. Disposal Consideration 13.8. Date of Disposal 13.9. Allowable Costs 13.10. Indexation Allowance 13.11. Taper Relief 13.12. Assets Owned at 31 March 1982 13.13. Married Couples and Civil Partners 13.14. Disposal to Connected Parties 13.15. Valuation of Assets 13.16. Negligible Value Claim 13.17. Value Shifting 13.18. Disposal by Way of Security 13.19. Hire Purchase Transactions 13.20. Appropriations to and from Trading Stock 13.21. Series of Transactions 13.22. Options 13.23. Debts 13.24. Compensation 13.25. Asset Derived from another Asset 13.26. Location of Assets 13.27. Chattels and Wasting Assets 13.28. Part Disposals 13.29. Leases 13.30. Loss or Destruction of Asset 13.31. Restoration of Assets 13.32. Replacement of Business Assets 13.33. Gift Relief 13.34. Transfer of Assets to a Limited Company 13.35. Entrepreneurs' Relief 13.36. Losses on Loans to Traders 13.37. Loan Guarantees Chapter 14. Corporation Tax 14.1. Scope of Corporation Tax 14.2. Trading income 14.3. Loan relationships 14.4. Intangible Fixed Assets 14.5. Derivative Contracts 14.6. Property income 14.7. Chargeable gains 14.8. Indexation Allowance 14.9. Indexation and Losses 14.10. Assets Owned at 31 March 1982 14.11. Assets Owned at 6 April 1965 14.12. Rollover Relief 14.13. Dividends Received 14.14. Payments to Charities 14.15. Distributions 14.16. Chargeable Accounting Periods 14.17. Computation of Tax Liability 14.18. Corporation Tax – Interaction with Income Tax 14.19. Losses and Corporation Tax 14.20. Groups and Consortia 14.21. Close Companies 14.22. Companies with Investment Business 14.23. Close Investment-holding Companies 14.24. Demergers 14.25. Purchase of Own Shares Chapter 15. Incorporation, Disincorporation and Choice of Business Medium 15.1. Introduction 15.2. Incorporation 15.3. Disincorporation 15.4. Disincorporation Relief 15.5. Choice of Business Medium 15.6. Comparison of Tax Treatment of Companies and Sole Traders 15.7. Salary vs Dividends Chapter 16. Special Classes of Taxpayers 16.1. Construction Industry Scheme 16.2. Farmers and Market Gardeners 16.3. Authors, Artists and Composers 16.4. Actors, Musicians and Entertainers 16.5. Entertainers – Other Workers 16.6. Builders 16.7. Care Providers 16.8. Barristers 16.9. Bookmakers 16.10. Breweries and Licensed Premises 16.11. Doctors and Dentists 16.12. Motor Dealers – Valuation of Used Vehicle Stocks 16.13. Fishermen 16.14. Franchising 16.15. Solicitors 16.16. Sub-postmasters 16.17. Video and DVD Traders 16.18. Clubs, Societies and other Mutual Organisations 16.19. Charities 16.20. Credit Unions 16.21. Friendly Societies 16.22. Housing Associations 16.23. Self-build Societies Chapter 17. Partnerships 17.1. Definitions 17.2. Limited Partnerships 17.3. Limited Liability Partnerships 17.4. Allocation of Profits 17.5. Assessment of Partnerships 17.6. Other Income of Partnership 17.7. Non-trading Partnerships 17.8. Post-cessation Receipts 17.9. Losses 17.10. Notional Losses 17.11. Mergers and Amalgamations 17.12. Restriction on Loss Relief for Limited and Non-Active Partners 17.13. Partnership Property Income 17.14. Corporate Partners 17.15. Partnerships and Capital Gains Tax 17.16. Roll-over and Gift Relief - LLPs Index
£31.50
Spiramus Press UK Taxation: a simplified guide for students:
Book SynopsisUK Taxation for Students assumes absolutely no prior knowledge of UK taxation. It is completely self-contained covering the main areas of taxation studied at undergraduate level and initially for many professional exams. It can be used to support other texts and includes all the various allowances, tax rates etc. that a student may need at the front of the book. It is written in a user-friendly manner, avoiding "tax jargon" and using, wherever possible, plain and straightforward English. It includes numerous examples throughout the text designed to illustrate particular points and then provides further examples for you to try in Appendix 2. Appendix 3 includes over 100 True or False questions for you to dip into at any time to test your understanding. Appendix 1 I contains suggested some tips for studying tax. This book covers the main UK taxes; income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses), inheritance tax (normally payable on the death of an individual) and National Insurance Contributions. Although primarily aimed at students studying at undergraduate level, these are the taxes that typically form the core of the syllabus for most of the UK's professional examinations in taxation such as those of the ACCA, AAT and possibly ATT, although no specific professional syllabus has been followed. In general, each of the chapters should be read through in the order that they are arranged as later chapters often assume knowledge from earlier chapters. Having said this, the Value Added Tax and Inheritance Tax chapters could be studied at any point, as a standalone as both are very different from the other taxes studied.
£31.50
Spiramus Press Implied Trusts and Beneficial Ownership in Modern
Book SynopsisImplied Trusts and Beneficial Ownership in Modern UK Tax Law takes a look at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? How does HM Revenue & Customs and the law recognise the imposition of beneficial ownership for tax purposes via an implied trust? and when will UK tax law impose beneficial ownership on a different taxpayer from the legal owner of an asset or income source? As well as tracing the story behind Britain's ancient tax laws and courts, relevant legislation, cases and HM Revenue & Customs' guidance are all reviewed to paint a picture of how equity and implied trusts fit within today's tax laws. With the introduction of the 4th and 5th Anti-Money Laundering Directives, it is more important than ever to identify where beneficial ownership lies. This book is ideal for academics and practitioners alike, looking at the history of equity law and the chancery court through a prism of taxation; as well as the practical application of beneficial ownership when considering a client's tax position. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.Table of Contents About the author List of abbreviations Table of authorities Introduction 1 What is beneficial ownership? 2 What is an implied trust? 2.1 Resulting trusts 2.2 Constructive trusts 3 What is modern tax law? 3.1 Tax Tribunals – The Judiciary 3.2 Legislation – Parliament 3.3 HMRC – The Executive 4 How does the law distinguish between implied trusts and express trusts? 4.1 Express trusts 4.2 Implied trusts 4.3 Partnerships 5 When did beneficial ownership become the focus of income tax legislation? 6 What is the settlements legislation? And how does it fit in with implied trusts and income tax law? 6.1 Why was it necessary to introduce the settlements legislation? 6.2 Settlor or their children retains an interest 6.3 Issues with a spouse 7 How did equity and beneficial ownership find their way into the courts in the first place? And how did this affect tax? 7.1 Court of Exchequer 7.2 Modern High Court 8 How are equity and beneficial ownership represented in today's laws? 8.1 Income tax 8.2 What about capital taxes? 8.3 Examples of 'pure equity' besides trusts 9 Conclusion Bibliography Books Articles Index
£36.00
Spiramus Press The Tax Schedule: A Guide to Warranties and
Book SynopsisThe Tax Schedule explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form warranties and tax indemnities. The purpose of the book is to explain and simplify issues for tax advisors involved in transactions of buying and selling companies and business, enabling negotiations between tax advisors to keep sight of the commercial reality of the transaction (a sale by a willing seller to a willing buyer). The purpose of the tax schedule is to determine where responsibilities and risks will lie following the completion of the transaction, as well as to re-examine a number of so-called 'market practices'. The intended readership of the book is tax lawyers, tax accountants, corporate lawyers, corporate advisors and finance directors who are involved in the process of the sale of a company. Since the last edition, the UK has left the European Union (with little implications so far for tax schedules) and there have been two cases relating to the tax deed, relating tax warranties (Nobahar-Cookson & ors v The Hut Group Ltd [2016] EWCA Civ 128 and Tesco UK Limited v Aircom Jersey 4 Limited and Aircom Global Operations Limited) and decided by the court of appeal, no less.Table of ContentsPreface to the fourth editionPreface to the first editionAcknowledgementsOnline resourcesTable of authoritiesGlossary1 THE TRANSACTIONAL PROCESS1.1 Background issues1.2 Pre-completion clearances1.3 Post-completion clearances1.4 Transactions and clearances with EU dimension1.5 Employee share scheme matters1.6 Buyer's issues1.7 Seller's issues1.8 Negotiating the tax schedule1.9 Completion issues1.10 Post-completion matters2 DUE DILIGENCE2.1 Overview2.2 The buyer's tax due diligence report2.3 The seller's tax due diligence report2.4 The disclosure process2.5 Measuring the risk2.6 Due diligence in the purchase of a business2.7 Tax due diligence in the purchase of a company3 WARRANTIES3.1 Overview3.2 Warranties in due diligence3.3 Disclosures against tax warranties62F3.4 Accounts, tax computations and payments3.5 Administration and tax compliance3.6 Advance corporation tax (ACT)3.7 Anti-avoidance3.8 Associated companies3.9 Capital allowances3.10 Chargeable gains3.11 Clearances3.12 Close companies3.13 The construction industry scheme (CIS)3.14 Controlled foreign companies (CFC)3.15 Corporation tax3.16 Deferred tax3.17 Demergers and exempt distributions3.18 Disclosure of tax avoidance schemes (DOTAS)106F3.19 Distributions and dividends3.20 Dormant companies3.21 Employment-related tax issues3.22 Group issues3.23 Inheritance tax3.24 Insolvency issues3.25 Intellectual property3.26 Land and property issues3.27 Loan relationships3.28 National insurance contributions (NICs)3.29 PAYE3.30 Penalties regime3.31 Research and development (R&D)3.32 Residency issues3.33 Secondary tax liabilities3.34 Self-assessment3.35 Stamp taxes3.36 Transfer pricing and non-arm's length transactions3.37 Value added tax and Customs & Excise3.38 Value shifting205F and depreciatory transactions206F4 SALE AND PURCHASE OF A COMPANY4.1 Background issues4.2 Issues for the buyer4.3 Taxation issues for the seller4.4 Dealing with target's pre-completion debts4.5 Accounts and completion accounts4.6 Structuring the consideration5 SALE AND PURCHASE OF A BUSINESS5.1 General overview5.2 Commercial considerations5.3 Due diligence5.4 Tax issues5.5 VAT and transfers as a going concern (TOGC)6 SPECIAL SITUATIONS6.1 Insolvencies and administrations6.2 The locked box mechanism6.3 Public listings and offerings6.4 Partnerships7 SHARE SCHEME ISSUES7.1 Overview7.2 Corporation tax relief – an important negotiating issue7.3 Tax issues arising in respect of share incentive schemes7.4 Roll-over options7.5 Takeover code issues7.6 Administrative and reporting requirements for HMRC-approved schemes7.7 Partly paid shares7.8 Disguised remuneration rules7.9 Employee shareholders and ESS8 VENTURE CAPITAL SCHEMES8.1 The Enterprise investment scheme8.2 Seed enterprise investment scheme8.3 Venture capital trusts8.4 Social investment tax relief8.5 Corporate venturing scheme (CVS)9 GROUP ISSUES9.1 Chargeable gains groups9.2 Corporation tax groups9.3 Group payment arrangements9.4 Intangible assets9.5 Loan relationships9.6 Stamp duty9.7 Stamp duty land tax (SDLT)9.8 Substantial shareholdings9.9 VAT groups10 THE TAX SCHEDULE IN THE SALE AND PURCHASE OF A COMPANY10.1 Background issues10.2 Drafting principles10.3 Short form or long form tax schedule?10.4 Tax liabilities10.5 An accounts deal10.6 A completion accounts deal10.7 The seller's indemnity10.8 Limitations10.9 De minimis and maximum caps10.10 Third party recovery10.11 Overprovisions10.12 Reliefs and savings10.13 Mitigation and/or shared pre-completion tax reliefs10.14 Buyer's indemnity10.15 Conduct provisions10.16 Gross-up and withholdings10.17 Zim PropertiesAPPENDIX 1. LONG FORM TAX SCHEDULEAPPENDIX 2. SHORT FORM TAX SCHEDULEAPPENDIX 3. LONG FORM TAX WARRANTIES FOR THE SALE OF A COMPANYAPPENDIX 4. TAX WARRANTIES FOR THE SALE OF A BUSINESSAPPENDIX 5. HMRC INFORMATION & INSPECTION POWERSAPPENDIX 6. TIME LIMITS FOR ASSESSMENTS & CLAIMS AND RELATED MATTERSAPPENDIX 7. HMRC CLEARANCESAPPENDIX 8. OVERVIEW OF HMRC APPROVED EMPLOYEE INCENTIVE SCHEMES8.1. Approved Share Incentive Plans ("SIPs")8.2. Schedule 4 Company Share Option Plans ("CSOPs")8.3. Enterprise Management Incentives (EMIs)8.4. Schedule 3 SAYE Option SchemesAPPENDIX 9. EIS OVERVIEW CHECKLISTAPPENDIX 10. SEIS OVERVIEW CHECKLISTAPPENDIX 11. VCT CHECKLISTAPPENDIX 12. PENALTIES AND ERRORSAPPENDIX 13. DOTAS LEGISLATIONAPPENDIX 14. COMPANIES ACT 2006 – PART 28, CHAPTER 3APPENDIX 15. THE TAKEOVER CODE RULE 15INDEX
£58.50
Spiramus Press On the Principles of Gibraltar Taxation
Book SynopsisA series of chapters, each of which describes and discusses a single principle which can be discerned in the design and operation of the Gibraltar taxation system.
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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
De Gruyter Die verfassungsrechtliche Bedeutung der
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De Gruyter Systematisches Fallrepetitorium Verfassungsrecht
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De Gruyter Staatsorganisationsrecht
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de Gruyter Linien Der Rechtsprechung Des
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de Gruyter Bestimmungsfaktoren Guter Verwaltung
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Mohr Siebeck GmbH & Co. K Der Betriebsbegriff im Ertragsteuerrecht
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Mohr Siebeck GmbH & Co. K Gesetz zur Einführung einer Gesellschaft mit
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Mohr Siebeck GmbH & Co. K Shift of Fiduciary Duties
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Mohr Siebeck Uniform Law
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Mohr Siebeck GmbH & Co. K Steuerbarkeit von Stipendien und Preisen
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Mohr Siebeck GmbH & Co. K Kommanditgesellschaftsrecht im
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Mohr Siebeck GmbH & Co. K Verbraucherschutz und Grundrechte in digitalen
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Mohr Siebeck GmbH & Co. K Globalisierung gestalten
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Mohr Siebeck GmbH & Co. K Neue und wiederentdeckte Rechtsformen im
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Bohlau Verlag Fair taxes or budget revenues at any price?:
Book SynopsisSupranationally inspired tax law as an instrument for the PiS partyâs restructuring of the Polish state.
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Duncker & Humblot Die Aufklarung Und Bewertung
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Duncker & Humblot Die Stellung Des Steuerpflichtigen in Der
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Duncker & Humblot Die Bemessungsgrundlage Des 7 Abs. 1 Satz 5 Estg:
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Duncker & Humblot Der Einfluss Des Europaischen Beihilferechts Auf
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Duncker & Humblot Die Interpolierende Betrachtungsweise ALS
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Harrassowitz Taxation in the Achaemenid Empire
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Bod Third Party Titles Die Aufgabe der selbstndigen Erwerbsttigkeit Zu
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Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Fairness Opinion: Anspruch – Fähigkeit –
Book SynopsisMario Zimmermann präsentiert einen Meilenstein in der Forschung über ein meist transaktionsbegleitend eingesetztes Bewertungsgutachten: die „Fairness Opinion“. Dessen durch die Praxis formulierten vielschichtigen Funktionen werden von ihm übersichtlich und trennscharf dargestellt. Im Anschluss analysiert er diese Funktionen theoretisch fundiert mittels einer innovativen Methodik und leitet konkrete Handlungs- und Gestaltungsempfehlungen für Standardsetzer, beauftragende Verwaltungsorgane, Aktionäre, Wirtschaftsprüfer und Richter ab. Eine „Fairness Opinion“ wird häufig von Vorständen oder Aufsichtsräten beauftragt, um sich bei Unternehmenstransaktionen nicht dem Vorwurf auszusetzen, der Kauf-/Verkaufspreis sei nicht angemessen gewesen. Trotz der beobachtbaren hohen Popularität dieses vermeintlichen Bewertungsgutachtens mangelte es diesem aber bisher an wissenschaftlicher Aufarbeitung. Table of ContentsProblemstellung und Gang der Untersuchung.- Statusbestimmung.- Funktionsanalyse.- Zusammenfassung.
£44.99
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.
£12.84
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Kassenbuchführung: Allgemeine Grundlagen und
Book SynopsisKarin Nickenig befasst sich in diesem essential in aller Kürze mit den aktuell bestehenden Regelungen zur Kassenbuchführung und den geplanten Änderungen ab dem Jahr 2017 durch das Gesetz zum Schutz vor Manipulationen an digitalen Grundaufzeichnungen („Kassengesetz“). Mit Hilfe dieses essentials erhält der Praktiker einen Überblick über die stets fortschreitende Komplexität der Regelungen zur Kassenbuchführung.Trade Review“… gelingt es bei allen Themen immer wieder, schwierige Sachverhalte mit einfachen Worten zu erklären. … Ein Mehrwert bringt es sowohl Einsteigern als auch Fortgeschrittenen.” (OZ Onlinezeitung, onlinezeitung.co, 12. September 2017)Table of ContentsDie Kassenbuchführung als wesentlicher Bestandteil des externen Rechnungswesens.- Betroffener Personenkreis.- Gesetzliche Vorschriften zur Aufzeichnung steuerlich relevanter Geschäftsvorfälle.- Unterschiedliche Kassenarten.- Gründe für eine Verschärfung der Regelungen zur Kassenbuchführung.- Gesetzesentwurf vom 13.07.2016: „Gesetz zum Schutz vor Manipulationen an digitalen Grundaufzeichnungen“.
£9.99
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Deutsches und europäisches Bank- und
Book SynopsisAuf die Bedürfnisse der Praxis ausgerichtet, erläutert das Werk unter Aufarbeitung der neuesten Rechtsentwicklungen systematisch das gesamte Bankrecht in Deutschland. Die Neuauflage wurde um weitere Beiträge ergänzt. Zudem werden die europäische Rechtsentwicklung und das Bankrecht der Staaten Europas in Länderberichten dargestellt. Auch Einrichtungen und Erscheinungen sowie Gebiete des Rechts, deren Bedeutung im Zuge der Finanzkrise in den letzten Jahren mehr hervorgetreten ist - zum Beispiel Rating oder Scoring oder auch Datenschutz und Bankgeheimnis -, werden verstärkt behandelt. Renommierte Autoren aus der Wissenschaft, häufig als Richter, Schiedsrichter oder Berater tätig und wissenschaftlich ausgewiesene Praktiker aus Justiz und Anwaltschaft gewährleisten eine ausgewogene Rechtsinterpretation und garantieren eine zuverlässige und aktuelle Aufbereitung der jeweiligen Teilgebiete in komprimierter Form, um dem Leser eine praxisnahe und kompetente Einarbeitung in kurzer Zeit zu ermöglichen.Band 2 umfasst die Kapitalmarkt- und Auslandsgeschäfte, den Rechtsschutz sowie das Europäische Bankrecht inklusive Länderberichte.Table of ContentsTeil IV Kapitalmarkt und Auslandsgeschäfte.- Teil V Rechtsschutz und alternative Streitbeilegung.- Teil VI Öffentliches Bankrecht und Bankarbeitsrecht.- Teil VII Haftung und strafrechtliche Sanktionen.- Teil VIIIEuropäisches Bankrecht.- Teil IX Länderberichte.
£179.99
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Deutsches und europäisches Bank- und
Book SynopsisAuf die Bedürfnisse der Praxis ausgerichtet, erläutert das Werk unter Aufarbeitung der neuesten Rechtsentwicklungen systematisch das gesamte Bankrecht in Deutschland. Die Neuauflage wurde um weitere Beiträge ergänzt. Zudem werden die europäische Rechtsentwicklung und das Bankrecht der Staaten Europas in Länderberichten dargestellt. Auch Einrichtungen und Erscheinungen sowie Gebiete des Rechts, deren Bedeutung im Zuge der Finanzkrise in den letzten Jahren mehr hervorgetreten ist - zum Beispiel Rating oder Scoring oder auch Datenschutz und Bankgeheimnis -, werden verstärkt behandelt. Renommierte Autoren aus der Wissenschaft, häufig als Richter, Schiedsrichter oder Berater tätig und wissenschaftlich ausgewiesene Praktiker aus Justiz und Anwaltschaft gewährleisten eine ausgewogene Rechtsinterpretation und garantieren eine zuverlässige und aktuelle Aufbereitung der jeweiligen Teilgebiete in komprimierter Form, um dem Leser eine praxisnahe und kompetente Einarbeitung in kurzer Zeit zu ermöglichen.Band 1 beschäftigt sich mit den bankvertraglichen Grundlagen, den Krediten und Kreditsicherheiten sowie mit Konto und Zahlungsverkehr.Trade Review“... Das Buch ist aktuell und mit seinem ergänzenden Schwerpunkt auf europäischem Bankrecht und Länderberichten für den (insbesondere international ausgerichteten) Wissenschaftler und Praktiker geeignet. ... ist das Buch eine Abrundung jeder bankrechtlichen Bibliothek.” (Dr. Roman Jordans, in: Die Rezensenten, dierezensenten.blogspot.de, 13. Mai 2017)Table of ContentsTeil I Bankvertragliche Grundlagen.- Teil II Kredit und Kreditsicherheiten.- Teil III Konto und Zahlungsverkehr.
£179.99
Books on Demand Die Besteuerung nach dem Aufwand in der Schweiz:
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£77.81
