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The UK Tax System

An Introduction

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.

Automatic Exchange of Information

FATCA, CRS, DAC6, MDR and Tax Information Exchange Agreements

The recent introduction of the Directive on Administrative Cooperation in the field of taxation 6 (DAC6) and mandatory disclosure regimes by 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 which have been introduced in the last five years including the OECD common reporting standards DAC6 and MDR. They set them in their historical context as well as giving a technical analysis of the regimes. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.

  • ForthcomingPaperback9781913507237326 pagesGBP 85.00 Pre-order
  • Currently not availablePDF9781913507244326 pagesGBP 85.00

UK Taxation - a simplified guide for students

Finance Act 2021 edition

UK Taxation for Students is fully updated for Finance Act 2021. This book can be used either on its own or in conjunction with other texts. It is, however, completely self-contained.

This book is written in a user-friendly manner. It includes over 180 worked examples plus true and false quizzes and a further 101 questions for readers. Complex jargon is avoided. Simple English is used. This book also assumes absolutely no prior knowledge about UK taxation. This book covers the five 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), and inheritance tax (normally payable on the death of an individual), and National Insurance Contributions.

For students at undergraduate level. Also suitable for ACCA, AAT and AAT.

Model answers to Appendix 2 available from carlupsall@spiramus.com

Taxation of Small Businesses 2021/2022

The Taxation of Small Businesses 2021-22 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 fourteenth edition has been updated to incorporate changes as a result of the Finance Act 2021.  It includes emergency COVID-19 pandemic measures.