Author : LexisNexis
Publisher : Tolley
Page : pages
File Size : 33,62 MB
Release : 2007-11
Category : Tax planning
ISBN : 9780754532897
This two-volume work pinpoints clear, practical taxation strategies across the whole range of financial decision making required of individuals, partnerships and corporate bodies. It provides a useful source of ideas on keeping tax payments to a minimum.
Author : Jeffrey A. Schoenblum
Publisher : CCH
Page : 2890 pages
File Size : 18,56 MB
Release : 2008
Category : Business & Economics
ISBN : 9780808092285
Author : Pete Miller
Publisher : Bloomsbury Publishing
Page : 749 pages
File Size : 20,42 MB
Release : 2020-10-05
Category : Business & Economics
ISBN : 1526511517
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)
Author : Rolf Eicke
Publisher : Kluwer Law International B.V.
Page : 526 pages
File Size : 16,80 MB
Release : 2009-01-01
Category : Law
ISBN : 9041127941
The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.
Author : Moshe Shekel
Publisher : Routledge
Page : 601 pages
File Size : 28,90 MB
Release : 2009-05-28
Category : Business & Economics
ISBN : 1134021941
Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.
Author :
Publisher :
Page : 348 pages
File Size : 21,59 MB
Release : 1971*
Category : Tax planning
ISBN :
Author :
Publisher :
Page : 166 pages
File Size : 28,69 MB
Release : 2008
Category : Serial publications
ISBN :
Author : John Tiley
Publisher : Bloomsbury Publishing
Page : 821 pages
File Size : 12,27 MB
Release : 2012-10-11
Category : Law
ISBN : 1782250050
This is the 7th Edition of John Tiley's major text on revenue law, now massively restructured to focus upon the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax. What were previously sections dealing with Corporation Tax, International and European Tax, Savings and Charities have been spun-off to an entirely new book entitled Advanced Topics in Revenue Law. While this narrowing of the scope of Revenue Law means that it focuses on the most important UK taxes, its reduced size also makes it a more manageable and portable volume for law students and practitioners. As with previous editions, the text has been revised to incorporate changes wrought by new enactments in the past four years. This, however, remains the only book on tax law which continues to explain the new law found in ITEPA, ITTOIA and ITA in light of its legislative predecessors, with references to the former enactments still remaining where relevant. Those familiar with the old law of income tax but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems.
Author : Glen Loutzenhiser
Publisher : Bloomsbury Publishing
Page : 1647 pages
File Size : 30,12 MB
Release : 2019-08-22
Category : Law
ISBN : 1509921354
This is the ninth edition of John Tiley's major text on revenue law, covering the UK tax system, income tax, capital gains tax and inheritance tax, as well as incorporating sections dealing with corporation tax, international and European tax, savings and charities. This new edition is fully revised and updated with the latest case law, statutory and other developments, including Finance Act 2019. The book is designed for law students taking the subject in the final year of their law degree, or for more advanced courses, and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but also to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems. Copy the URL below to read a 2021 supplement highlighting new developments since the book's publication in 2019: https://www.bloomsbury.com/media/2v1ej5vw/tileys-revenue-law-supplement-2021.pdf
Author : Tony Moore
Publisher : Routledge
Page : 724 pages
File Size : 25,59 MB
Release : 2006
Category : Business & Economics
ISBN : 075066990X
This professional resource standardises the principles and practice of disaster planning and emergency management. It covers regulations and legislation and includes checklists and detailed key industry case studies to enable the user to put best practice into place.
