In the world of tax anti-avoidance, and with the ever-escalating value of property, private residence relief (PRR) is one of the few favourable reliefs from CGT available to UK home-owners. The potentially significant value of this relief means that HMRC scrutinises its use vigilantly. Careful consideration needs to be given to the planning opportunities available and pitfalls that might be encountered, particularly in relation to the main residence election, and... Read more
This new title addresses the changes to the off-payroll working rules (IR35) coming into effect for the private sector in April 2020. Under the current IR35 regime, individuals providing a service to another person or entity through a Personal Services Company (PSC), have the responsibility of determining whether the IR35 regime applies, and if so, to account for income tax and national insurance contributions through the PAYE system on a... Read more
Adopting a practical approach, and with a unique transaction-based structure and special features such as pro forma elections and checklists, this book guides you through the practical realities of a claim, rather than just presenting the bare facts of statute and case law. Legislation is comprehensively covered, but with the emphasis on interpretation and explanation, rather than mere repetition of the wording of statute. Written in plain English, and packed... Read more
Agricultural, Business and Heritage Property Relief, Seventh Edition (previous edition titled: Business and Agricultural Property Relief) is an expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property. This book discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients’ tax. Most importantly it contains numerous examples of pitfalls to avoid in... Read more
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
Are your clients looking to grow their business ventures? Venture Capital Tax Reliefs, Third Edition provides an overview of the major investment schemes introduced to encourage growth capital investment, including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs). The title provides practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying... Read more
Is your company making the most of R&D tax relief incentives? UK R&D tax reliefs are at their highest ever level following the Finance Act 2018 changes. This book provides an up-to-date guide to claiming UK R&D tax reliefs effectively. The government’s initiative to encourage innovation and inward investment in research and development gives the incentives new permanence and importance, as the reliefs embrace all types of business irrespective of... Read more
Brings the reader right up-to-date with the latest tax changes affecting loan relationships and derivative contracts. Taxation of Loan Relationships and Derivative Contracts – Supplement to the 10th Edition gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017. It contains chapters dealing with: > OECD’s Base Erosion Profit Shifting (BEPS) project, and... Read more
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
Tax Planning for Farm and Land Diversification, Fifth Edition has been extensively updated to cover all the developments in this area, in particular regarding subsidies, property development and Brexit-led implications, as well as a greater emphasis on probate preparation and disputes. Every chapter has been updated to take account of the numerous changes in agriculture since the previous edition. As such, it covers: – The need to consider issues of... Read more
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
Tax Advisers’ Guide to Trusts, 5th edition is a popular text covering all aspects of the taxation of trusts, from interpreting the legislation and identifying the risks in what has become an increasingly complex area, to highlighting key planning opportunities for tax and legal advisors to help their clients reduce their tax liabilities where possible. The book concentrates on UK tax rules applicable to trusts, resident in the UK or... Read more
Tax Efficient Retirement Planning, Third Edition navigates you through the latest UK pension tax legislation and HMRC practice, outlining the main tax rules applicable to registered pension schemes and employer-financed retirement benefits schemes with a particular focus on advising high net-worth individuals. A system in flux The world of UK pension provision is undergoing continuous changes to legislation, regulation and best practice. With austerity cuts impacting on future pension provision... Read more
Taxation of Loan Relationships and Derivative Contracts, Tenth Edition, is updated in line with the Finance Act 2015 which brings in significant changes to the loan relation rules. In addition, it includes changes to both UK and International Accounting Standards. This new edition covers developments in the Basic Erosion and Profit Shifting (BEPs) project and the related new climate and wider concept of tax avoidance (GAAR). The chapters covering accounting... Read more
