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.
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.
Dealing with a PAYE Review
The Taxman Visit is a comprehensive guide to dealing with a PAYE/ Employer Compliance Visit from start to finish. The book takes a step by step approach detailing over 100 questions which are likely to be asked, explains what the issue may be and provide a solution. HMRC instructions to the tax office staff are also included.
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.
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 Tax Credits Handbook 2012/13 provides detailed commentary and practical guidance on who can claim and how a claim should be made. It describes the award cycle from initial claim to renewal, with detailed examples on how to calculate entitlement and how to deal with changes in income and circumstances through the period of an award. All the elements of working tax credit and child tax credit are examined in depth, including childcare. The vexed question of tax credit overpayments is covered in two chapters – how they arise, how to avoid them and how to challenge them. There is also commentary on HMRC powers of investigation – examinations, enquiries and so forth – and claimants’ rights, safeguards and remedies when faced with wrong decisions, including how to conduct appeals, disputes and complaints.
Intended principally for advisers in tax and welfare rights, but also for officials, academics and the lay claimant with a wish to understand more about how tax credits work.
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.
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 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 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).
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.
The UK Tax System: an introduction 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. For the third edition there is expanded treatment of tax anti-avoidance. The book is for anyone studying the UK tax system,or advising on UK tax, from the experienced practitioner to the newly-qualified professional coming to tax advice for the first time, as well as being an ideal starting point for any students of the legal system or government.