A Walk Down the Fairway of Value Added Tax
A Practical Guide to Vat for Golf Clubs
This book is intended as a guide to the basic rules of VAT as they affect golf clubs for club secretaries, treasurers, finance committee chairmen and accounting practices that have golf clubs as their clients. The third edition includes a new chapter to cover claims for overpaid VAT the consequences of the Bridport and West Dorset Golf Club case and new HMRC guidance.
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VAT and Property
Guidance on the application of VAT to UK property transactions and the property sector
This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including: residential, commercial, charitable and mixed-use property, housing associations, protected buildings, and caravans. VAT refund schemes, the capital goods scheme and TOGC issues are also covered.
Includes detailed HMRC guidance and forms on CD-ROM
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VAT and the NHS
A technical guide
VAT & the NHS is a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS.
The book helps to identify all of the issues in the tax relevant to the NHS and in a logical analysis explain these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required).
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Employee Reward Structures
This is a comprehensive guide to the tax treatment of executive reward packages, from recruitment to termination. Includes a comprehensive glossary of terms, checklists and flowcharts.
The sixth edition contains analysis of: the following changes:
- Taxation of pensions contributions, cap on tax relief for contributions, additional rate relief restriction, alignment of pension input periods, reduction in lifetime allowance, freedom to draw down lump sums
- Termination payments Significant proposed changes in treatment
- Employee Benefit Trusts: Important case law developments (Murray Group Holdings)
- Employee Shareholder Shares: Changes to the relief and proposal to end agreements
- Employee Share Plans: Streamlining and Self-certification
- Benefits in kind: Removal of ‘lower-paid employee’ status
Includes complete work on CD-ROM (with cross-references and website resources hyperlinked) with the printed book.
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The Glorification of Plunder
State, Power and Tax Policy
This book is about two things: tax and power.
This book explores the complex dynamics of the debates which inform tax policy, the interaction between tax and power and how power relations between various groups in society and between individuals and the state are manifested through tax system. This helps to explain why the rules, procedures and practices are all formulated to suit their interests of the most powerful groups in society.
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Leach's Tax Dictionary
Leach’s Tax Dictionary contains:
- 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
Use the special offer code Ebook4free to get the print and digital version together at no extra cost.
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The UK Tax System
This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The fourth edition has been revised to cover the consequences of leaving the EU for the UK tax system and changes in loss and group relief rules.
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A Practitioner's Guide To International Tax Information Exchange Regimes
DAC6, TIEAs, MDR, CRS, and FATCA
The 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.
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Implied Trusts and Beneficial Ownership in Modern UK Tax Law
Implied Trusts and Beneficial Ownership in Modern UK Tax Law looks 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? This book is ideal for academics and practitioners alike. 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.
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Taxation of Small Businesses 2022/2023
The 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.
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VAT and Financial Services (fourth edition)
VAT and Financial Services takes the reader through the relevant legislation case law, and legal concepts; examines the consequences of outsourcing; looks at the key issues facing financial services and insurance; and discusses the VAT cost sharing exemption. Since the last edition significant changes include: consequences of Brexit, the abolition of Cost Sharing Groups and significant developments in case law.
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Employment Related Securities and Unlisted Companies
Employment-Related Securities and Unlisted Companies is written with mainly private or unlisted companies in mind and explains in depth how the employment related securities (‘ERS’) rules in ITEPA 2003, Part 7 apply to employee share acquisitions generally, including:
- Securities as earnings
- Restricted or convertible securities
- Securities acquired for less than market value
- Securities disposed of for more than their market value
- Post-acquisition benefits connected with securities
- Securities acquired under options
The book also explores employee share acquisitions through various means, the relevant capital gains tax rules and corporation tax relief for employee share acquisitions. Basic share valuation methodology is discussed and though PAYE and NICs do not apply generally to unlisted company shares/securities, they may apply where a market exists for the securities or on the occurrence of events related to ERS. Lastly, the compliance requirements with regard to online registration of schemes, annual returns, penalties etc, are also featured.
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