Showing 1-12 of 46 items.

Introduction to European Tax Law on Direct Taxation

Seventh edition

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law.
This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.

Employment Related Securities and Unlisted Companies

Fourth Edition

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.

In The Flow

Performance psychology for winning in canoeing and kayaking

What’s the connection between what paddlers think and feel and how they perform? How does mental preparation help performance? What do paddlers and their coaches need to do, to ensure paddlers perform at their best when it counts?


Former international paddler and now sport psychologist Jonathan Males combines his many years of experience working with successful competitors with recent research in this accessible book, designed to help paddlers and coaches understand the theory behind success and provide practical skills to improve performance.The importance of delivering the psychological fundamentals to achieve paddling success. What's the connection between what paddlers think and feel and how they perform? How does mental preparation help performance? What do paddlers and their coaches need to do, to ensure paddlers perform at their best when it counts? Former international paddler and now sport psychologist Jonathan Males combines his many years of experience working with successful competitors with recent research in this accessible book, designed to help paddlers and coaches understand the theory behind success and provide practical skills to improve performance.

Relevant for competitors in all disciplines as well as for recreational paddlers, In the Flow features chapters on self-confidence, decision-making, teamwork, whitewater paddling, competition and the joys of wilderness paddling.

To listen to a sample of the audiobook click here

Bess of Hardwick: An Elizabethan Tycoon

The life of Bess of Hardwick - one of the most remarkable people who lived in England in the late Tudor period. Her social ascendance from a relatively humble Midlands family to becoming the Countess of Shrewsbury.

Wyn Derbyshire describes how Bess navigated the political and legal challenges for her to retain her wealth and independence in the Tudor period.

Illustrated with colour pictures, the book also includes a timeline and family trees.

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.

UK Taxation - a simplified guide for students

Finance Act 2022 edition

UK Taxation for Students is fully updated for Finance Act 2022. 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 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.

Jean Paul Getty

The meek shall inherit the Earth – but not its mineral rights

Jean Paul Getty (1892-1976) -  a powerful, oil tycoon who was at one point the richest man in the world, with a private life described as ‘bizarre beyond belief’, but what drove him and shaped the man he was?

The author looks at the difficulties Getty had in interacting with others on a personal level, and why many have portrayed Getty as living a solitary, even lonely life, despite being surrounded by guards, staff, visiting business colleagues and female companions.  Instead he suggests that Getty's fortune was to serve as the central foundation of his life. His need to create, defend and expand that fortune – all of which he successfully did – is key to understanding his life.

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.

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.

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.

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