Provide practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of the offshore structures. It is suitable for accountants, solicitors and financial advisers.
Now in its 28th edition, this highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provide a clear and detailed explanation of the law, with a wealth of practical examples.
A text on revenue law that covers Income Tax, Capital Gains Tax, Corporation Tax and Inheritance Tax. It includes material on international matters and the taxation of savings. It also covers the impact of EC law. It presents an account of the rules and includes citation of the relevant literature from legal periodicals.
Offers information on an issue of critical importance to tax administration in this country; the practice of sheltering US earned income in foreign jurisdictions as a means of avoiding US taxation. This book discusses such sources of tax havens, as well as the steps that the IRS has taken to alleviate this problem.
Provides practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of offshore structures. This book is suitable for solicitors and financial advisers handling the affairs of private clients and privately-owned businesses.
Covering all the capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by tax advisers.
A unique reference guide to capital taxation in conveyancing and probate practice, this manual provides the legislative background and numerous practical examples of how the taxes are calculated and the role and duty of care of the solicitor. This new edition has been updated to include references to the Finance (No. 3) Act, 2011.
When conflicts arise between a programmer and a multi-channel video programming distributor about the carriage of particular video programming, the price for that programming, or the tier on which the programming is to be offered to the end user, many consumers can be affected.
Looks at corporation tax law and practice in a subject-oriented way. From Accounting Periods to Voluntary Associations, this title brings together the legislation, case law and ancillary material you need to deal with various aspects of corporation tax compliance, planning and agreeing liabilities.
Looks at corporation tax law and practice in a subject-oriented way. From Accounting Periods to Voluntary Associations, this book presents various legislations, case laws and ancillary material you need to deal with various aspects of corporation tax compliance, planning and agreeing liabilities.
Looks at corporation tax law and practice in a subject-oriented way. From Accounting Periods to Voluntary Associations, this work brings together the legislation, case law and ancillary material you need to deal with the various aspects of corporation tax compliance, planning and agreeing liabilities.
Contains the papers given at the first Tax Law History Conference organised by the Cambridge Law Faculty, Centre for Tax Law. These papers range from the tax base through tax administration to tax policy making, and provide accounts of the UK's remittance basis of taxation and the Excess Profits Duty of the First World War.
Suitable for tax scholars and practitioners who are interested in the history of tax law. This work includes papers that deal with themes connected with continental Europe, law and empire, international law, and the problems of progression and the tax system.
Irish Tax Treaties 2011/12 provides tax practitioners, researchers and students with the original text of international tax agreements to which Ireland is a party and standard international interpretation material in relation to these agreements, together with summarised data that facilitates research and enquiry.
Irish Law. The definitive tax legislation reference book. This new 2012 edition of the ever popular Tax Acts has been fully updated to the latest Finance Act. The essential information and guidance is presented in a clear comprehensible style to ensure your transactions are both accurate and tax effective.
Covers the legislation relating to direct taxes, with relevant HMRC material and EC legislation. This book provides the text of the legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax.
Confidentiality in Offshore Financial Law is a legal analysis of an essential and often controversial topic. The dilemma between law enforcement and legitimate investor flexibility is highlighted and the problems that arise when disclosure is pursued without regard for comity or the sovereignty of offshore nations are discussed.
With the major reforms to the Capital Allowances regime, this book includes changes and gives full reference to relevant case law, HMRC. It provides practices and concessions. It also includes numerous worked examples and cases, Special Commissioners' decisions and HMRC pronouncements.
An all-round guide to international tax practice. It guides you through the key issues and practical aspects of international tax practice. It demonstrates how different global tax systems interact, and how to prevent paying more tax than necessary. It also includes both UK and EU legislation and regulation as well as the key cases and rulings.
A practical guide for successful VAT planning that addresses the many VAT issues that practitioners encounter on a regular basis. Taking a transaction-based approach, it outlines how to make the most of the various VAT provisions and schemes for various sizes of business.
Covers the legislation relating to direct taxes, with relevant HMRC material and EC legislation. This book provides the text of the legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax.
A set that combines the book of "Tolley's Income Tax" with the CD of "Tax Tutor: Personal and Business Tax". It covers the primary and secondary legislation, HMRC Statements, case law and other information. It is suitable for those who are involved in tax: students, practitioners, corporate tax professionals or lawyers needing to understand tax.
The Tax Law of Charitable Giving, Fourth Edition 2012 Supplement is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts.
Helps you understand and interpret the general rules, modifications, and exceptions of the tax law of unrelated business for nonprofit organizations. This title equips you to analyze your organization's operations from the unrelated business perspective. It focuses on details pertaining to unrelated business income tax return and its schedules.
Irish Law. The definitive tax legislation reference book. This new 2011 edition of the ever popular Tax Acts has been fully updated to the latest Finance Act. The essential information and guidance is presented in a clear comprehensible style to ensure your transactions are both accurate and tax effective.
Suitable for UK tax practitioners who advise corporate or personal clients on their overseas tax position, this book sets out the personal and corporate tax regimes for 96 of the world's leading countries, covering the leading trading nations and tax havens. It provides checklists highlighting notable differences to the UK tax system.
Containing nearly 1800 pages, this set offers tax specialists from North and South America, Europe, Asia, the Pacific, and the Middle East who examine the treatment by high-tax countries of transactions originating from and holdings based in low-tax jurisdictions, providing a tool for practitioners dealing with the crossborder movement of capital.
The question of where a company is actually resident has become increasingly significant, with the international nature of so many business transaction, including e-commerce transactions. This title examines the UK's approach to determining the residence status of corporations and thus their exposure to UK tax.
Provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. This edition features detailed worked examples and extensive references to case law throughout. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible.
Contains an introductory survey discussing decisions reached in 2010, an expanded chapter on input tax with summaries of the 2010 decisions concerning circular transactions and 'carousel fraud' and a chapter on education, which includes a section on examination services.
Property advice is often high-risk work due to the high transaction value and because all taxes are involved including SDLT and VAT. This title considers the interactions of different taxes, outlining the angles in various transactions. It covers a range of property transactions.
Contains the text of legislation and other material relating to value added tax, stamp taxes, insurance premium tax, landfill tax, aggregates levy and climate change levy. This title is endorsed by the Chartered Institute of Taxation. It is approved for use during CIOT examinations.