Tax Planning 2018/19

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ISBN: 9781526507617

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About Tax Planning 2018/19

Are your clients fully aware of their tax planning opportunities? The government and HMRC continue to clamp down on what they regard as tax avoidance and unacceptable tax planning. This can have unfortunate and unexpected consequences for taxpayers, and also unpleasant implications for ‘enablers’ of defeated tax avoidance. There is still much that can legitimately be done to save or reduce tax. Written by some of the leading tax experts... Read more

About Tax Planning 2018/19

Are your clients fully aware of their tax planning opportunities?

The government and HMRC continue to clamp down on what they regard as tax avoidance and unacceptable tax planning. This can have unfortunate and unexpected consequences for taxpayers, and also unpleasant implications for ‘enablers’ of defeated tax avoidance.

There is still much that can legitimately be done to save or reduce tax. Written by some of the leading tax experts in the UK, Tax Planning 2018/19 aims to point out some of the areas where such planning opportunities still exist. As clients of professional firms expect prompt, appropriate and up-to-date advice from their advisers on minimising tax liabilities, this book is essential for tax practitioners, accountants, solicitors and independent financial advisers.

Key updates since the last edition include the following changes made by the Finance (No 2) Act 2017:
– New termination payment tax rules
– Substantial shareholdings exemption amendments
– Domicile and the new deemed domicile reforms

Tax Planning 2018/19 also includes:
– New chapters on capital allowances and commercial property and stamp taxes (including the new Welsh Land Transaction Tax)
– Commentary on the effects of the new partnership taxation legislation concerning profit sharing arrangements between partners and reporting requirements
– Commentary dealing with the reforms around the taxation of income arising and gains accruing to offshore trusts
– New case law, including Stephen Bailey v HMRC, W&H Ritchie v HMRC (private residence relief) and HMRC v McQuillan (entrepreneurs’ relief)

Table of Contents

Preface
Table of statutes
Table of statutory instruments and other guidance
Table of cases
List of examples
List of abbreviations
Chapter 1: Starting a business – choosing an appropriate trading vehicle
Chapter 2: Incorporation and disincorporation
Chapter 3: Partnerships
Chapter 4: Company purchase of own shares
Chapter 5: Reduction of capital
Chapter 6: Groups and substantial shareholdings
Chapter 7: Reorganisations and reconstructions
Chapter 8: Selling or winding-up an owner-managed company
Chapter 9: Tax planning for the non-resident and non-domiciled
Chapter 10: Agency workers and intermediaries
Chapter 11: Stamp taxes
Chapter 12: Business and agricultural property relief and woodlands relief
Chapter 13: Private residence relief
Chapter 14: Tax planning with trusts
Chapter 15: Payments made on the termination of employment
Chapter 16: Separation and divorce
Chapter 17: Research and development relief
Chapter 18: The patent box
Chapter 19: Investors’ relief
Chapter 20: Extracting funds from the company
Chapter 21: Capital allowances on property transactions
Index

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