Описание: Master the latest tax law and recent changes impacting corporations, partnerships, estates and trusts and financial statements with SOUTH-WESTERN FEDERAL TAXATION 2022: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 45E and accompanying professional tax software. This reader-friendly presentation emphasizes the most recent tax changes and 2021 developments with coverage of the Tax Cuts and Jobs Act of 2017 and related guidance from the treasury department. Recent examples, updated summaries and current tax scenarios clarify concepts and help sharpen critical-thinking, writing and research skills, while sample questions from Becker C.P.A. Review help you study. Each new book includes access to Intuit ProConnect tax software and Checkpoint (Student Edition) from Thomson Reuters as well as CNOWv2 online homework tools. Use these resources to prepare for the C.P.A. exam or Enrolled Agent exam or to launch a career in tax accounting, financial reporting or auditing.
Автор: Julie Butler Название: Tax Planning for Farm and Land Diversification ISBN: 1526515334 ISBN-13(EAN): 9781526515339 Издательство: Bloomsbury Academic Рейтинг: Цена: 32762.00 р. Наличие на складе: Поставка под заказ.
Описание: Increasingly those running a farming business need to look closely at opportunities to diversify their revenue streams as the more traditional activities become less sustainable on their own. This title is written for the accountants, tax advisers and others who have these businesses or individuals as their clients. It explores the tax planning opportunities available in different circumstances such as re-use of redundant buildings and planting more woodland. Relevant cases are considered throughout as is the increasing focus of HMRC towards the reliefs available to farmers.
The sixth edition covers a number of important new developments:
- the Agriculture Bill 2019-20 which has the main aims of reforming UK agriculture policy, replacing the current subsidy system, supporting land-owners and farmers in the transition away from the Common Agricultural Policy and introducing a new Environmental Land Management scheme
- the results of the consultation on tenancy reform
- New CGT returns from 5 April 2020 (need for a 30-day disclosure)
- The new Annual Investment Allowance set at ?1 million
- Implications from the pressure to plant more trees (and promise of more subsidies) to increase the profitability of woodland
- The tax impact of ‘rewilding’ and ‘agroforestry’
Автор: Chris Erwood Название: Agricultural, Business and Heritage Property Relief ISBN: 1526515202 ISBN-13(EAN): 9781526515209 Издательство: Bloomsbury Academic Рейтинг: Цена: 26981.00 р. Наличие на складе: Поставка под заказ.
Описание: An expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property, and the only book on the market to cover all these reliefs in the same volume.
It discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. It also contains numerous examples of pitfalls to avoid in this complex area of tax law.
This new edition covers the following developments:
- Revised HMRC guidance and interpretation on holding companies, LLPs, farmhouses and the level of discount, qualifying shares and clawback available
- Changes to the main residence nil rate band and the effect of business and agricultural reliefs and spouse exemptions
- Alignment of IHT/Estate Duty on heritage property
- More interest in heritage property relief, prompting more practical discussions/examples/crossover for farmhouses.
Numerous important cases are also referenced including these recent decisions:
- Graham (Deceased) v Revenue & Customs [2018] UKFTT 306 (TC) (on whether holiday letting arrangements were mainly a business of holding investments)
- Vigne (Deceased, Personal Representative of The Estate of) v Revenue and Customs [2017] UKFTT 632 (TC) (on whether a business did not consist ‘wholly or mainly of making or holding investments’)
- Williams & Ors v Revenue and Customs [2018] UKFTT 136 (TC) (on whether rental payments were deductible from the value of the business).
Автор: Chris Erwood, Iris Wunschmann-Lyall Название: Bloomsbury Professional Trusts and Estates 2021/22 ISBN: 1526518511 ISBN-13(EAN): 9781526518514 Издательство: Bloomsbury Academic Рейтинг: Цена: 23126.00 р. Наличие на складе: Поставка под заказ.
Описание: Trusts and Estates 2021/22 is a practical and accessible reference book that provides clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased’s estate.
The 2021/22 edition includes updates to the following:
- Introduction of tougher penalties for late tax payments and new points based penalty for late filing of SA returns from 2023
- SA 21 return includes requirement to declare both Furlough payments as income and Furlough amounts over claimed
- End of the road for Trust taxation reforms as HMRC announce closure of long running review
- Trust Registration Service (TRS)
- Publication of the Manual
- 5AMLD extends TRS to most trusts whether or not income/gain producing
- IHT thresholds – References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold
- IHT compliance – A change in HMRC’s practice when handling applications for a clearance certificate (form IHT30)
- Covid-19
- Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19
- Temporary measure reduced thresholds for Stamp Duty Land Tax
- Controversial decision in Mackay v Wesley partially overturned
- HMRC appeal Upper Tax Tribunal successful in overturning access to BADR through failure of beneficiaries to hold trust interest for required 12 month period (Quentin Skinner 2005 Settlement v HMRC)
Written by two of the leading experts in this field, this title enables practitioners to gain a better understanding of current tax law so they can confidently organise their clients’ financial affairs in a tax-efficient and compliant manner.
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, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Описание: Covers the key issues to consider when exploring if a Family Investment Company is an appropriate vehicle to help with an individuals estate planning.An updated version of the Tax Insight on Family Investment Companies published in 2019. Written by an acknowledged expert in this field, Deborah Clark of Mills and Reeve, this publication explores what makes a company a FIC, considers how a company works and the potential ways to make them more bespoke.A Family Investment Company (FIC) is a bespoke vehicle which can be used as an alternative to a family trust. It is a private company whose shareholders are family members. A FIC enables parents to retain control over assets whilst accumulating wealth in a tax efficient manner and facilitating future succession planning.The commentary covers issues on how to fund the structure, what tax issues to watch out for, what rights you might give to the shares and the pros and cons of different choices. It deals with directors’ powers, the use of an unlimited company and issues around privacy and wealth protection. Different structures are explained and their benefits and disadvantages highlighted.The commentary is bought up to to date with the new corporation tax rates and dividend tax rates introduced since the previous edition was published. It also reflects the author's continued practical experience in dealing with clients in this area. New features include: - a new chapter on Estate Planning Benefits - a new chapter on Treatment on Divorce - enhanced coverage of redeemable preference shares in the chapter on share capital - an expanded shareholders agreement chapter to include more information on what should be included in the agreement - a new chapter on share valuations - a new chapter on accounts preparation for Family Investment CompaniesThe guidance given is supplemented by examples and diagrams to helpfully illustrate the concepts described.
Автор: Stefan Traub Название: Framing Effects in Taxation ISBN: 3790812404 ISBN-13(EAN): 9783790812404 Издательство: Springer Рейтинг: Цена: 15855.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: On October 24th, 1994, the pro-government German newspaper `Die Welt` reported that the Minister of Family Affairs, Mrs. Hannelore Ransch, member of the ruling Christian Democratic Union (CD U), withdrew her candidacy for a second term after serving a four year term.
Описание: This book examines tax treatment of investment income, including the legal framework, in eleven European countries, the USA and Japan. It will be of interest to investors seeking tax advantages and governments to check whether there is a need for reforms.
Автор: Raymond G. Batina and Toshihiro Ihori Название: Consumption Tax Policy and the Taxation of Capital Income ISBN: 0198297904 ISBN-13(EAN): 9780198297901 Издательство: Oxford Academ Рейтинг: Цена: 26532.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This volume summarizes the substantial literature on consumption tax policy and the taxation of capital, presents the main theoretical and empirical results of the technical literature on taxation, and extends that literature in a variety of directions with new results. Chapters are self-contained as far as possible, and each uses a variety of models rather than just one to study the issue at hand.
Описание: A concise explanation of United States tax law`s international aspects. This book also contains various useful tools which allow readers to build understanding through practice, as well as formulate and solve the complex problems international taxes can present.
Описание: This book deals with the determination of the portion of net income attributable to a state in which a business firm engaging in interstate commerce is located. It studies this problem as it relates to mercantile and manufacturing corporations and refers particularly to North Carolina, which recently revised its method of apportionment.<BR><BR>A UNC Press Enduring Edition -- UNC Press Enduring Editions use the latest in digital technology to make available again books from our distinguished backlist that were previously out of print. These editions are published unaltered from the original, and are presented in affordable paperback formats, bringing readers both historical and cultural value.<BR>
Автор: Zelenak, Lawrence (duke University, North Carolina) Название: Figuring out the tax ISBN: 1108421504 ISBN-13(EAN): 9781108421508 Издательство: Cambridge Academ Рейтинг: Цена: 16474.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Recounts the forgotten early development of the federal income tax in the United States. Topics covered range from marriage, to capital losses, to withholding. This book will be of particular interest to tax academics and professionals, but also to anyone wondering how income tax achieved its current form.
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