Business Tax

Written by some of the best authors in the field, our business tax portfolio covers everything from Employee Share Schemes to Tax Writer of the Year Peter Rayney’s Rayney’s Tax Planning for Family and Owner Managed Companies. With 32 print titles, key loose-leaf publications and a choice of online services, our portfolio offers reliable and practical information to support tax practitioners advising a range of business clients

Recently Published and Popular Titles

While the HMRC has continued to crack down on tax avoidance in recent years, there is still much that can be done to legitimately minimise tax liabilities, and our popular Tax Planning annual, continues to be a useful resource. The latest edition covers a wide range of changing areas including the impact of the deemed domicile reforms, and the changes to the tax on termination payments UK research and development tax reliefs among the most generous and effective in the world, but also hugely under-utilised. Maria Kitt, of Tax Insight UK, provides an updated analysis of the various reliefs and where they apply in her recent publication, Research and Development Tax Reliefs.

Have you got clients thinking of incorporating their business? Merging with another business? Restructuring a business? Taxation of Company Reorganisations by Pete Miller and George Hardy has helped hundreds of practitioners support their clients though these exercises.

With some of the finest authors in practice writing for Bloomsbury Professional, in particular in this complex and broad area of tax, be sure to browse the full range of titles available below…

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Business Tax Books

Guide to US/UK Private Wealth Tax Planning

This unique book is a concise but complete tax planning manual for those advising high net worth individuals of the UK, US or any other nationality who have UK or US residence, assets or family members. Guide to US/UK Private Wealth Tax Planning covers all the information and legislation you are likely to require when advising clients exposed to both UK and US taxation, providing you with: A quick reference... Read more

Employee Share Schemes

Employee Share Schemes, Seventh Edition provides a comprehensive examination of the taxation, legal and compliance issues concerning the acquisition of shares by employees in their employer company, whether public or private. With a detailed review of the key issues and techniques involved in establishing and operating share schemes, this practical guide includes worked examples to illustrate complex calculations and a useful series of precedents to assist with implementing and understanding... Read more

Bloomsbury’s Tax Rates and Tables 2018/19: Finance Act Edition

Tax rates and tables updated in line with Finance Act 2018. Now including devolved Scottish and Welsh taxes. Helpful additional commentary included with all rates and tables. Read more

Venture Capital Tax Reliefs

Venture Capital Tax Reliefs, Third Edition provides an overview of the major investment schemes affecting capital tax reliefs including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs). This book gives practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions which must be met by investors, guides the reader through... Read more

Core Tax Annual: Capital Gains Tax 2018/19

Capital Gains Tax 2018/19 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis. This established title uses examples and up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up-to-date to the Finance Act 2018. Bloomsbury Professional Core Tax Annuals include ‘signposts’... Read more

Core Tax Annual: Corporation Tax 2018/19

This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Corporation Tax examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike. Fully up to date with Finance Act 2018 this excellent book covers: Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC... Read more

Core Tax Annual: VAT 2018/19

This accessible guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals confidently to grasp current VAT law. With a wealth of practical examples and written in non-technical English, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors. Value Added Tax 2018/19 concentrates on the rules and regulations you need to know, and highlights numerous planning points and common pitfalls.... Read more

National Insurance Contributions 2018/19

National Insurance Contributions 2018/19 contains everything you need to know about this specialist area. It outlines how and when contributions are due, how liabilities are calculated and what can be done legitimately to minimise them. This new edition covers the various contributions using a practical class-by-class format. Together with extensive cross-referencing and clear indexing, it enables you to find the answers to your queries quickly and easily. The clear layout... Read more

Research and Development Tax Reliefs

UK R&D tax reliefs are among the most effective and generous tax allowances in the world. Yet many companies, entitled to the incentive, do not claim reliefs that are due, either through a lack of awareness or because the reliefs seem complex or inappropriate to their business. But the significant increases in the value of the incentive make the R&D tax relief even more important. At the same time, the... Read more

Core Tax Annuals 2018/19: Full Set

Core Tax Annuals Full Set includes 6 Core Tax Annuals, fully updated to the latest Finance Act. Great value in-depth tax guides that cover all facets of UK taxation. This set of Core Tax Annuals are written by Bloomsbury Professional’s leading UK tax authors. There is no compromise on content or quality, each book examines the latest legislation and tax developments in detail. User-friendly and accessible, they show how to... Read more

Core Tax Annuals 2018/19: Extended Set

The Core Tax Annuals Extended Set includes 8 Core Tax Annuals, updated to the latest Finance Act. A great value in-depth set of tax guides that cover all facets of UK taxation. This set of annuals are written by Bloomsbury Professional’s leading UK tax authors. Each book examines the latest legislation and tax developments in detail. User-friendly and accessible, they show how to apply the new 2018/19 tax opportunities to... Read more

Rayney’s Tax Planning for Family and Owner-Managed Companies 2018/19

This guide is designed to provide an invaluable source of money-saving advice for anyone who advises or runs a family or owner-managed company. It examines a wide variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders and its employees. The 2018/19 edition of this essential book contains the very latest tax planning strategies and demonstrates how to keep tax liabilities to a minimum.... Read more

Partnership Taxation 2018/19

Expert guidance on the planning points and pitfalls to be aware of when considering the taxation of partnerships, including LLPs. The books has a range of examples to illustrate the key points. The appendices include a useful table of the penalties that may apply to partnerships, and an illustration of the main clauses in a partnership agreement that have a taxation effect. Brought up to date with Finance Act 2018... Read more

Taxation of Employments

Robert Maas is one of the UK’s acknowledged experts in the taxation of the various forms of the employment and in this well established guide he brings that expertise by providing clearly laid out commentary on the scope of the taxation of income from employments and pensions, the distinction between employment and self-employment, the means for identifying deemed employment income and the rules around expenses and benefits. The book also... Read more

Tax Planning 2018/19

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 is soon likely to have unpleasant implications for ‘enablers’ of defeated tax avoidance. There is still much that can legitimately be done to save or reduce tax. Bloomsbury’s Tax Planning annual aims to point out some of the areas where such... Read more

A-Z of Business Tax Deductions

Provides clarity in areas where there is doubt as to the deductibility for tax purposes of particular expenses incurred by a business, such as unincorporated businesses, operated by sole traders, partnerships and limited liability partnerships. Structured in an easily navigable A-Z format, all business areas covered are quickly identifiable. Legislative references, summaries of key cases and HMRC guidance help the reader to understand possible allowances and allowable deductions in situations... Read more

Taxation of Loan Relationships and Derivative Contracts – Supplement to the 10th edition

This is a supplement to the 10th edition of Taxation of Loan Relationships and Derivative Contracts which published in January 2017. The Supplement is being published to ensure the commentary is up to date with the following important legislative changes that have been introduced since the publication of the 10th edition: Restrictions on interest deductibility contained in Finance (No 2) Bill 2017; Restrictions on carry forward of trading losses contained... Read more

Taxation of Loan Relationships and Derivative Contracts Pack

A two volume pack providing expert analysis and guidance on the changing legislation affecting the treatment of loan relationships and derivative contracts. Comprises the following titles: · Taxation of Loan Relationships and Derivative Contracts 10th edition · Supplement to the Taxation of Loan Relationships and Derivative Contracts 10th edition The 10th edition covers the fundamental recasting of the loan relationships and derivatives contracts legislation in Finance (No 2) Act 2015,... Read more

Revenue Law: Principles and Practice

Now in its 36th edition, this highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provide a clear and detailed explanation of the law, with a wealth of practical examples. The accessible format, non-technical language and straightforward approach used in this book ensure that the basic principles are readily grasped and that the reader is armed... Read more

Property Tax Planning

Helping you quickly establish tax planning opportunities and potential pitfalls. The book is divided into the four categories of property ownership: property investors; property dealers and developers; trading premises; and private residences. Within each category all relevant tax planning areas are outlined chapter by chapter, with reference to legislation and case law. Updated in line with Finance Act 2018: New SDLT relief for first-time buyers Income received by non-UK resident... Read more

Tax Planning for Farm and Land Diversification

This title examines traditional farming and diversification in the light of tax and planning procedures. It explores the current trend in the rural sector to diversify away from pure food production, and the turn toward alternative land use for the purpose of profitable enterprise. It also covers forms of tax planning that are necessary to cope with the upheavals facing all those in farming communities. Since the last (4th) edition... Read more

Practical Share Valuation

Practical Share Valuation provides a reference point for practitioners, who may need to prepare or review a valuation of shares or intangible assets, and acts as a practical guide to the more straightforward valuations which are required for tax purposes. In many circumstances – including divorce, dispute or leaving a company – there is only one opportunity to present a valuation for agreement and the ultimate cost of an ill-prepared... Read more

Bloomsbury’s Tax Rates and Tables 2018/19: Budget Edition

Bloomsbury’s Tax Rates and Tables 2018: Budget Edition provide comprehensive, post-Budget coverage of the new revised tax rates, allowances and reliefs, following the Autumn 2017 Budget. Covers the following: Personal Taxation; Expenses and Benefits; Payroll Matters; Shares and Share Options; Pensions and Investments Business Profits Taxation of Companies Capital Gains Tax Inheritance Tax, Gifts and Deceased Estates, Capital Allowances Stamp Taxes VAT Other Taxes and Duties National Insurance Contributions Tax... Read more

Incorporating and Disincorporating a Business

This is a practical and detailed guide on tax issues, planning points and pitfalls which may be encountered when incorporating a sole trade or partnership business, or when transferring a company’s business to a sole trade or partnership. It guides tax practitioners and accountants who need to advise their clients on whether or not to incorporate their business and if they are going to incorporate, what obligations they have. There... Read more

Taxation of Company Reorganisations

Made for all practitioners working in this increasingly important area of UK taxation Covering issues relevant to all size of transaction or company, Taxation of Company Reorganisations, Fifth Edition, includes guidance to a variety of topics from the reduction of capital rules, to using them for tax structuring, to EU cross-border transactions. The previous edition was published in 2012 and this new version brings the reader up-to-date with a range... Read more

Taxation of Intellectual Property

Taxation of Intellectual Property, Fourth Edition is the most comprehensive analysis on Intellectual Property as the only volume to give commentary for both individuals and corporates with both a UK and international focus. This title provides a practical and easy-to-use structure following life-cycle of IP within a business. Anne Fairpo is a highly respected tax lawyer with a wealth of knowledge and experience in intellectual property taxation and UK-US cross-border... Read more

CGT Reliefs for SMEs and Entrepreneurs

The specialist technical information guides you through the reliefs available for your clients’ capital transactions, compares and contrasts how different types of businesses can benefit and gives guidance on how to avoid the pitfalls put in place to prevent the abuse of those reliefs. It outlines the calculation, process and application of the key tools that allow gains to be deferred, held-over or extinguished, as well as addressing the use... Read more

Capital Allowances Transactions and Planning

Focusing primarily on the corporate property transactions tax practitioners deal with on a regular basis, Capital Allowances: Transactions and Planning 2016/17 demonstrates how the taxpayer can save money by maximising capital allowances and related tax reliefs. It explains the practical and technical aspects of capital allowances and the related tax reliefs on property. These include reliefs for land remediation, business premises renovation and R&D tax credits. This well established and... Read more