Bloomsbury Professional Tax Guide (BOK)

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The Bloomsbury Professional Tax Guide 2014/15 provides an overview of all major UK taxes in one convenient volume. Written in a highly practical and accessible style, it helps the reader to identify and understand the key tax issues they are likely to encounter when dealing with UK taxation. Broad coverage This comprehensive title covers income tax, capital gains tax, corporation tax and inheritance tax, as well as trusts and estates, VAT, National Insurance contributions, financial reporting and HMRC powers and penalties. Revised for 2014/15 Fully updated to Finance Act 2014, this edition includes reference to: . The new rules on LLPs, mixed partnerships and salaried partnership members . The proposals from the Office of Tax Simplification . The annual tax on enveloped dwellings (ATED) . The new powers of HMRC to require upfront payment in avoidance cases and to take funds directly from a taxpayer's bank . The changes to Capital Gains Tax private residence relief Easy to navigate This annual guide has a user-friendly structure and aims to make key information easy to find and assimilate. 'Signposts' at the beginning of each chapter provide a useful summary of the main points and cross-reference to the relevant commentary. 'Focus' points highlight important issues in each chapter. Who should read this book? The Bloomsbury Professional Tax Guide 2014/15 is an ideal reference tool for high street practitioners, non-tax specialists, students and the tax-paying public in general. About the authors The TACS Partnership is an independent firm of experienced tax practitioners, providing quality tax advice and support for businesses and individuals. The TACS team of advisors have high level backgrounds in major accounting firms and HMRC. For over 22 years they have been delivering bespoke practical tax advice in a cost-effective way. Contents: Part 1: Income tax: Income tax - outline; Employment; Self-employment; Share incentives; Pensions, state benefits, tax credits; Savings and investments; Land and property; Allowances, reliefs and deductions; Other income, etc; Income tax planning; Part 2: Capital gain tax: CGT - outline; Disposals; Reliefs; Particular assets and situations; Planning and other issues; Part 3: Corporation tax: Corporation tax - outline; Close companies; Corporation tax computation; Trading companies; Investment companies; Company losses (single company); Groups of companies; Foreign matters; Particular matters; Corporation tax planning; Part 4: Inheritance tax: IHT - outline; Reliefs and exemptions, etc; Lifetime transfers; IHT on death; IHT and trusts; IHT planning; Part 5: Trusts and estates: Trusts and estates - outline; Income tax and trusts; CGT and trusts; IHT and trusts; Estates; Part 6: VAT: VAT - outline; Registration and deregistration; Imports and exports; Special VAT schemes; Other VAT matters; VAT planning; Part 7: National insurance contributions: Employers and employees; Self-employed; Class 3 NIC; NIC planning; Part 8: Stamp duties: SDLT; Stamp duty and stamp duty reserve tax; Part 9: HMRC powers, penalties, etc: HMRC powers, penalties, etc - outline; Filing of forms; HMRC enquiries, discovery, etc; Payment of tax; Interest and penalties; Time limits for claims, elections, etc; Record keeping; HMRC inspections; Part 10: Leaving or arriving in the UK: Residence, ordinary residence and domicile; Taxation of individuals not resident in the UK, or not domiciled in the UK; The remittance basis; Double taxation relief. Previous edition ISBN: 9781780431529

Produktfakta

Språk Engelsk Engelsk Innbinding Heftet
Utgitt 2014 Forfatter
Forlag
Bloomsbury Professional
ISBN 9781780434216
Antall sider 980 Dimensjoner 15,6cm x 23,4cm x 7,6cm
Vekt 368 gram Leverandør Bertram Trading Ltd
Emner og form Taxation