Bloomsbury's GST Tariff 2020


Book Description

Contents of the book Part A: GST Tariff – Goods (HSN code-wise) Part B: GST Tariff – Services (Service code-wise) Part C: Scheme of Classification of Services with explanatory notes Part D: GST Tariff Notifications CGST Notifications IGST Notifications Compensation Cess Notifications Highlights HSN Code-wise GST Tariff for goods Service Code-wise GST Tariff for services Updated text of CGST/IGST Tariff notifications Scheme of classification of services with explanatory notes




Bloomsbury's The Companies Act, 2013 and Rules


Book Description

Specification of Definitions Details Rules, 2014 Restriction on number of layers Rules, 2017 Incorporation Rules, 2014 Prospectus and Allotment of Securities Rules, 2014 Issue of Global Depository Receipts Rules, 2014 Share Capital and Debentures Rules, 2014 NCLT (Procedure for Reduction of Share Capital of Company) Rules, 2016 Acceptance of Deposits Rules, 2014 Registration of Charges Rules, 2014 Management and Administration Rules, 2014 Significant Beneficial Owners Rules, 2018 Declaration and Payment of Dividend Rules, 2014 IEPFA (Appointment of Chairperson and Members, Holding of Meetings and Provision for Offices and Officers Rules, 2016 IEPFA (Accounting, Audit, Transfer and Refund) Rules, 2016 IEPFA (Form of Annual Statement of Accounts) Rules, 2018 IEPFA (Form and Time of Preparation of Annual Report) Rules, 2016 Accounts Rules, 2014 National Financial Reporting Authority Rules, 2018 NFRA (Meeting for Transaction of Business) Rules, 2019 Corporate Social Responsibility Policy Rules, 2014 Indian Accounting Standards Rules, 2015 Filing of Documents and Forms in Extensible Business Reporting Language Rules, 2015 Audit and Auditors Rules, 2014 Cost Records and Audit Rules, 2014 Auditor's Report Order, 2016 Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 Appointment and Qualification of Directors Rules, 2014 Creation and Maintenance of databank of Independent Directors Rules, 2019 Meetings of Board and its Powers Rules, 2014 Appointment and Remuneration of Managerial Personnel Rules, 2014 Inspection, Investigation and Inquiry Rules, 2014 Arrests in connection with Investigation by Serious Fraud Investigation Office Rules, 2017 Compromises, Arrangements and Amalgamations Rules, 2016 Registered Valuers and Valuation Rules, 2017 Removal of Names of Companies from the Register of Companies Rules, 2016 Winding Up Rules, 2020 Authorised to Register Rules, 2014 Registration of Foreign Companies Rules, 2014 Registration Offices and Fees Rules, 2014 Nidhi Rules, 2014 National Company Law Tribunal Rules, 2016 National Company Law Appellate Tribunal Rules, 2016 Transfer of Pending Proceedings Rules, 2016 Mediation and Conciliation Rules, 2016 Adjudication of Penalties Rules, 2014 Miscellaneous Rules, 2014 MCA Circulars and Orders Secretarial Standard 1 on Meetings of the Board of Directors Secretarial Standard 2 on Meetings of the Board of Directors Secretarial Standard 3 on Dividend SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015




Taxation of Company Reorganisations


Book Description

Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)




Revenue Law: Principles and Practice


Book Description

This highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provides a clear and detailed explanation of the law, with a wealth of practical examples. It is fully revised and updated to the latest Finance Act, covering the latest case law and developments in practice.




Commercial Law


Book Description

This comprehensively updated 4th edition of Michael Forde's Commercial Law will ensure practitioners can continue to turn to this book for the accurate and authoritative information they require. Its chapters cover the following topics and cross-refer to the principle works on each of the subjects listed in the Table of Contents. · Michael Forde's Commercial Law has been an essential tool for law practitioners since it was first published in 1990. Now the widely updated 4th edition will ensure practitioners can continue to turn to this book for the accurate and authoritative information they require. The essential coverage includes consumer law initiatives based on EU Directives, plus significant commercial case law. It outlines the emergence of and variety in regulation regimes and deals with insolvency rules in Ireland as well as the credit union sector. Since the last edition published in 2005 this title has been updated to include the vast amount of case law in Ireland and the EU as well as relevant case law in the UK and Canada. It also deals with the following legislation: EC Services Regulations 2010 EC Late Payments in Commercial Transactions Regulations 2012 EU Payment Services Regulations 2018 EU Trade Secrets Regulations 2018 EU Trade Marks Regulations 2018 Copyright and Other Intellectual Property Law Provisions Act 2019 Intellectual Property (Miscellaneous Provisions) Act 2014 Competition (Amendment) Act 2012 Competition and Consumer Protection Act 2014 EU Action for Damages for Infringements of Competition Law Regulations 2017 EU Award of Public Authorities Contracts Regulations 2016 Arbitration Act 2010 Consumer Protection Act 2017 Consumer Insurance Contracts Act 2019




Bloomsbury Professional Law Insight - Cryptocurrency in Matrimonial Finance


Book Description

This book explores the specialist area of cryptocurrency in the context of matrimonial finance proceedings. The work is split into two parts. The first part provides a comprehensive primer on cryptocurrency and blockchain technology. It explains what cryptocurrencies are, how they are held by their owners, and how blockchain technology works. This part also considers the legal status and current regulatory treatment of cryptocurrency in England and Wales. The second part provides an overview of financial remedies and the distributive principles applied by the Family Court in matrimonial finance cases. It analyses the current case law on cryptocurrencies as a variety of 'property', before exploring issues that practitioners may face when encountering crypto-assets in litigation. This includes the challenges of valuing, tracing, and freezing cryptocurrency, as well as disclosure considerations. The work includes an overview of the principles relating to 'self-help' disclosure and associated criminal offences pursuant to the Computer Misuse Act 1990 and the Data Protection Act 2018. It also contains a summary of HMRC's current guidance on the taxation of crypto-assets for individuals. This title is included in Bloomsbury Professional's Family Law and Cyber Law online services.




Bloomsbury Professional Corporation Tax 2020/21


Book Description

This annual guide to corporation tax meets the everyday needs of the busy tax adviser. It examines the rules, regulations and tax issues affecting companies in the UK. Topics covered include: Introduction to corporation tax; Trading income; Capital allowances (plant and machinery); Trading losses; Groups; Investment business; Property investment; Buildings and Structures; The Construction Industry Scheme; Close companies and connected issues; Loan relationships; Intangible fixed assets; UK Patent Box; Research and development; Creative sector tax reliefs; Chargeable gains; Reconstructions and amalgamations; Distributions; Foreign matters; Transfer pricing; Self-assessment; Rates and payment of corporation tax; Self-assessment penalties; HMRC powers; Accounting and tax; The year end. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.




International Tax Handbook


Book Description

This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277




Employment and Commercial Disputes: The International Aspects


Book Description

A guide to the conflict of laws dealing with jurisdiction and applicable law in commercial and employment-related cases enabling practitioners to assimilate and understand the rules which apply in cases that have an international element. Commercial claims have long had an international element and the same is increasingly true for employment cases in particular in employee competition or team moves where, for example, a defendant in country A is orchestrating a team move in country B. This book assists practitioners by having the law relevant to these sorts of cases in one place in an easy to understand manner. It states the law applicable in particular to both commercial and employment cases. This covers both High Court claims but also, in its employment section, statutory claims involving employees who work abroad or otherwise may be said to lack a connection with the UK. It uses examples to augment the statement of the law and offers tactical and strategic guidance based on real cases. As well as providing a guide to the law, comment on the strategy and tactics underlying claims and defences are provided and examples of how these matters can and do play out in practice are given.




Employment Law and Pensions


Book Description

Save time with the only dedicated text on the market that deals with the intersection of pension and employment law issues. Alongside a comprehensive overview of pensions provision in the UK, this title is organised into seven parts to guide you through the distinct issues concerning these intersecting disciplines. These include the obligations of employers, unlawful discrimination, employment contracts, employers' powers and consultation, TUPE and the cessation of employment. The Second Edition has been fully updated to include: - New cases across all seven parts of the work, assessing their impact on practice and procedure, including Walker v Innospec in the Supreme Court and IBM v Dalgeish and Bradbury v BBC in the Court of Appeal - New chapters covering: - disability discrimination and pensions - the definition of pensionable pay in a pension trust - Braganza duties on employers - whether TUPE transfers third party obligations - The impact of Brexit on pensions provision in the UK This title is included in Bloomsbury Professional's Employment Law and Pensions Law online services.