Tax

Showing 13-23 of 23 items.

Employee Reward Structures

Sixth edition

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.

Town and Parish Councils VAT Guide

This Town and Parish Council VAT Guide is an easy reference guide for those engaged in administering the financial affairs of town and parish councils in England and community councils in Wales. It focuses on the typical range of activities that these local authorities will have. It will be of use to town and parish clerks or treasurers and those responsible for the book-keeping of these organisations, as well as those responsible for auditing such bodies. The authors give the reader the basic concepts of the tax and a degree of familiarity with the common technical terms used by H M Revenue and Customs (HMRC) in its own guidance. The most common terms are set out in the glossary.

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).

Childcare Choices and Costs

A practical guide to employment and tax issues

This book is primarily for parents looking for a source of information which compares the different types of childcare available in the UK. It provides information on the financial consequences, commitments and obligations that come with each of the different forms of childcare.

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

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.

Insurance Premium Tax - A user's guide

Insurance Premium Tax is a guide for practitioners and those involved in the insurance industry. It summarises how the IPT is applied in practice, the definition of an insurance contract, looks at exemptions from the tax, the application of the higher rate and issues affecting non UK risks and global policies. It also explores compliance issues such as IPT registration, the submission of returns and payment of the tax, changes in rates and the penalty regime.

Tax Due Diligence

This book is a practical guide to the very practical subject of Tax Due Diligence.  It aims to show that tax due diligence is not a commodity by leading the reader through the tax due diligence process and explaining at each stage how to extract the maximum value from tax due diligence.

The Tax Schedule

A Guide to Warranties and Indemnities (fourth edition)

The Tax Schedule explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form warranties and tax indemnities.

The purpose of the book is to explain and simplify issues for tax advisors involved in transactions of buying and selling companies and business, enabling negotiations between tax advisors to keep sight of the commercial reality of the transaction (a sale by a willing seller to a willing buyer). The purpose of the tax schedule is to determine where responsibilities and risks will lie following the completion of the transaction, as well as to re-examine a number of so-called ‘market practices’.

Charity Law Handbook

Consultant editor Michael Scott and Simon Wethered

This is an indispensable collection of statutory and non-statutory materials relating to charity law in England and Wales. Revised to coincide with the implementation of the Charities Act 2011 – a major consolidation of the charity law - the Handbook is an essential reference source for charity lawyers, in-house lawyers, academics, charities and voluntary organisations and their trustees.

Available as three paperback volumes, CD-ROM or both (the mixed media option). 

The Taxation of Permanent Establishments

An International Perspective

This book's principal theme is the taxation of permanent establishments, taking as its starting point the OECD (Organisation for Economic Co-operation and Development) model convention on the avoidance of double taxation, and examining how the Indian courts and India's law-makers have interpreted the rules governing attribution of profits.