Business and Professional Income Under the Personal Income Tax, Kahn Charles Harry

Автор: Kahn Charles Harry, Kahn C. Harry
Название: Business and Professional Income Under the Personal Income Tax
ISBN: 0691624852 ISBN-13(EAN): 9780691624853
Издательство: Wiley
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Цена: 5069.00 р.
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Описание: The author is concerned here with the tax treatment of individuals` income from the sole proprietorships and partnerships in manufacturing, finance, trade, agriculture, and professional practice. Attention is paid to the changing relation between the income from sole proprietorship and partnership and the total income of owners. Appendixes contain

Автор: John Hiddleston
Название: Bloomsbury Professional Income Tax 2021/22
ISBN: 1526518430 ISBN-13(EAN): 9781526518439
Издательство: Bloomsbury Academic
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Цена: 23126.00 р.
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Описание: Offering a practical overview of income tax in the UK from one of the UK’s leading tax writers, Income Tax 2021/22 covers day-to-day issues frequently encountered by tax practitioners, explaining in straightforward terms what the law means in practice. This new edition has been updated throughout for 2021/22 income tax rates and allowances, and includes the following: - Commentary on the Making Tax Digital (MTD) project, including flagging up what taxpayers can do to get ready for MTD for income tax - New commentary on the European Union (Future Relationship) Act 2020 - New material relating to late payment and deliberately withholding information penalties - Commentary on the Covid-19 Self-Employment Income Support Scheme (SEISS), Furlough Scheme and various other Covid-19 temporary measures - New material on changes to the taxation of employee termination payments - Commentary on various changes to the taxation of personal services provided through intermediaries - New material and commentary on enhanced rate of Structures and Buildings allowance within freeport tax sites - Commentary on HMRC Trust Register Scheme (TRS) obligations 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 to demonstrate how to apply the main principles in practice. John Hiddleston is a Tax Consultant at Azets. He has held senior roles in the tax technical departments of Top 20 accountancy firms – having been Head of Tax Technical at Vantis and, before that, National Director of Tax Technical at Howarth Clark Whitehall (Crowe UK).

Автор: Tanzi
Название: Inflation and the Personal Income Tax
ISBN: 0521068703 ISBN-13(EAN): 9780521068703
Издательство: Cambridge Academ
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Цена: 5069.00 р.
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Описание: Inflation distorts income taxes in many ways, but primarily by redistributing the tax burden among taxpayers.

Автор: Symons Ben
Название: Bloomsbury Professional Tax Insight - Cryptocurrency and Blo
ISBN: 1526512610 ISBN-13(EAN): 9781526512611
Издательство: Bloomsbury Academic
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Цена: 8092.00 р.
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Описание: Addresses concerns from the health and community services sector, including local government, about how to respond to climate change and its impacts on communities. Written by expert researchers and practitioners, this book presents existing research, innovative practice and useful tools to support organisations taking practical steps towards adaptation to the impacts of climate change on people.

Автор: Andrew Parkes
Название: Bloomsbury Professional Tax Insight - Withholding Tax
ISBN: 152651575X ISBN-13(EAN): 9781526515759
Издательство: Bloomsbury Academic
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Цена: 9636.00 р.
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Описание: UK withholding tax is a method of collecting tax at source from the person who makes a payment instead of raising an assessment on the recipient. It is is an effective way for tax authorities (HMRC) to collect tax. It passes the administrative burden onto the person making the payment (the payer) to: - withhold the appropriate amount of income tax from the payment - account for such tax to HMRC - submit returns to HMRC containing information on the amounts paid and withheld in respect of UK tax, and issue tax statements or certificates to the recipient informing them of the amount of the payment and the amount of the tax deducted even though the tax is due in respect of income belonging to the recipient. As a general rule, UK domestic law requires companies making payments of interest to withhold tax at 20% Withholding tax is an income tax that often affects companies. It doesn’t fit neatly into publications aimed at income tax, where corporation tax practitioners may miss it, or corporation tax, as it is strictly income tax and has relevance for individuals. Covers the following issues: - Interest, covering the domestic withholding requirement, then moving on to consider how the recipient may claim a reduction or repayment, considering the role of double taxation treaties and, for now, the EU Interest and Royalties Directive (under UK law, a company may have a duty to withhold tax in relation to the payment of either interest or royalties. - Royalties; the obligation to withhold , and moving on to consider how the tax to be withheld can be reduced or repaid. The role of double taxation treaties and the EU directive will also be covered here. - How withholding tax relates to dividends. - Discussion of the Offshore Receipts in respect of Intangible Property regime. This is not strictly a withholding tax, but the regime has its roots in the royalties withholding tax rules. - The possible impact of Brexit will be covered where relevant. The guidance is illustrated by the use of diagrams and flow charts and case studies. Relevant case summaries are referenced throughout.

Автор: Chris Erwood, Iris Wunschmann-Lyall, Jacquelyn Kimber
Название: Bloomsbury Professional Capital Gains Tax 2021/22
ISBN: 1526518597 ISBN-13(EAN): 9781526518590
Издательство: Bloomsbury Academic
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Цена: 23126.00 р.
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Описание: Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2021/22 is an invaluable title for those who deal with capital gains tax on a regular basis. The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following: - Issue of nudge letter to prompt offshore disclosure - HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance - Case law – - HMRC v Embiricos - the Upper Tribunal reversed the FTT decision and determined that HMRC cannot issue a partial closure notice in respect of an enquiry into a taxpayer’s claim to the remittance basis without specifying the amount of tax due - The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B (Trusts and qualifying period for BADR) - Stephen Core v HMRC and Phillips v HMRC (Main residence relief) The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. 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.

Автор: Chris Erwood, Iris Wunschmann-Lyall
Название: Bloomsbury Professional Trusts and Estates 2021/22
ISBN: 1526518511 ISBN-13(EAN): 9781526518514
Издательство: Bloomsbury Academic
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Цена: 23126.00 р.
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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.

Автор: Andrew Needham
Название: Bloomsbury Professional VAT 2021/22
ISBN: 1526518236 ISBN-13(EAN): 9781526518231
Издательство: Bloomsbury Academic
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Цена: 23126.00 р.
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Описание: This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors. Value Added Tax 2021/22 has been updated to include the following: - Temporary reduced rates - Early termination and compensation payments - Extension of the Covid-19 reduced rates in hospitality etc - Brexit changes re imports and exports of goods and services - Clarification of the postponed accounting regulations - Introduction of the construction industry reverse charge 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. Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent seven years in HM Customs & Excise, first as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.

Автор: Atkinson, A.B. (Warden, Nuffield College, Oxford)
Название: Public Economics in Action: Basic Income/Flat Tax Proposal
ISBN: 0198292163 ISBN-13(EAN): 9780198292166
Издательство: Oxford Academ
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Цена: 7693.00 р.
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Описание: This book surveys the current state of public economics by taking as a case study the proposal for a basic income financed by a flat income tax. It revises the area in which there has been active research in recent years, including the theory of optimum, the incidence of taxation, public choice theory, and tax benefit models.

Автор: International Monetary Fund
Название: Corporate Income Taxes Under Pressure
ISBN: 1513511777 ISBN-13(EAN): 9781513511771
Издательство: Mare Nostrum (Eurospan)
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Цена: 8299.00 р.
Наличие на складе: Нет в наличии.

Описание: Describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception.