Tax

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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.

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). 

Taxation of Small Businesses 2018/19

The Taxation of Small Businesses 2018-19 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 eleventh edition has been updated to incorporate changes as a result of the Finance Act 2018. 

Taxation of Small Businesses 2019/2020

The Taxation of Small Businesses 2019-20 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 twelfth edition has been updated to incorporate changes as a result of the Finance Act 2019. 

The Tax Schedule

A Guide to Warranties and Indemnities (third 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. These are also included on a disk, so that practitioners can download and adapt the model documents for their own transactions. Since January 2014 we have witnessed continued erosion of the powers of the tax evasion industry including a new Targeted Anti-Avoidance Rule (TAAR), increased penalties and new HMRC powers, major changes the taxation of UK property for non-UK residents and non-UK domiciles, and a recently introduced investors’ relief, similar to entrepreneurs’ relief but which is available to non-employees and directors. The book has been updated to reflect these developments. This edition contains an extended glossary, details of new investor relief schemes and changes in legislation as announced as at 15 September 2016.

The intended readership of the book is tax lawyers, tax accountants, corporate lawyers, corporate advisors and finance directors who are involved in the process of the sale of a company.

Need more than one copy?

If there is just one copy in the library, it may not be there when you need it. Buy one copy at full price, and extra copies can be bought at half price using the discount code TS2HP

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 Arbitrage

Trawling the international tax system

International tax arbitrage has come under intense scrutiny since the global financial crisis, and is usually portrayed as a form of aggressive tax avoidance. Press coverage has often shown little understanding of the distinction between tax avoidance and tax evasion, describing the legitimate behaviour of taxpayer banks, financial institutions and multinational businesses in emotive terms and often inaccurately.

This book aims to look at tax arbitrage, and demystify its practice.

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.

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

Trading Places?

VAT and Customs Treatment of Imports, Exports, Intra-EU Transactions, and Cross -border supplies of Services in the Digital Age

Trading Places? VAT and Customs Treatment of Imports, Exports, Intra-EU Transactions, and Cross -border Supplies of Services in the Digital Age introduces the main concepts and trade facilitation reliefs that businesses must understand if they are to trade internationally with the least intervention and disruption from the Tax Authorities.  The worst-case scenario is for an importer to have their goods still within Customs’ control, instead of being where they are needed because the correct procedures have not been followed.  Allied to this is the need for businesses to secure the release of their goods paying as little import duty and import VAT as possible.  Whilst import VAT is recoverable by most businesses it is still a major cash-flow cost, which has to be funded. Import duty is an absolute cost so importers must review all available means to reduce or remove the duty payable.

The book highlights the means of importing goods and arriving at the Customs value on which import duty and import VAT are computed.  It also provides commentary on export procedures and the VAT treatment of intra-EU trading, including potential fiscal barriers to exploiting non-UK markets. 

This second edition introduces the myriad rules concerning intangible services and the taxation of downloaded digitised products.  Whilst the rules can be said to be easy to follow, as ever with VAT understanding the exact nature of the service, how it is provided, and where it is consumed are all fundamental problems to be grappled with. 

It also covers the Union Customs Code, which came into effect on 1 May 2016. 

Chapters on potential pitfalls and planning for international trade provide the reader with an overview of ‘Best-practice’ when looking to import or export goods or when setting out to supply services internationally.

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.

VAT and Government Departments

VAT and Government Departments is both a reference manual and a practical guide for those managing VAT in Government Departments, their advisers and key suppliers. Government Department VAT has recently been the subject of an HMRC consultation and review with new guidance published in 2015 (consolidated with revised NHS guidance).