Author: Publisher:
ISBN: 9781405707442
Category : Taxation
Languages : en
Pages :
Book Description
Tolley's Yellow Tax Handbook 2005-06
Author: Yellow Tax Handbook 2005-06
Author: TollePublisher: Butterworths
ISBN: 9781405709262
Category : Taxation
Languages : en
Pages :
Book Description
With the likelihood of two Finance Acts in 2005, the Tolley Tax Team knows the importance of keeping up-to-date with the changes in the law at all times and we will publish two editions of these annuals in May and August as a consequence. The September publication of this essential handbook provides the updated text of the legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax, and inheritance tax. concessions and statements of practice; footnotes indicating amendments to legislation; cross-references; definitions; additional helpful material including Revenue and other press releases and cross-references to the Revenue Internal Guidance Manuals; incorporates all the relevant provisions of the Finance Act 2005; includes the full provisions of ITEPA 2004 and ITTOIA 2005; endorsed by the Chartered Institute of Taxation; approved for use during CIOT examinations; published in four volumes; available as part of the Tolley's Taxation Service on CD-ROM; Included as part of the Tolley's Tax Annuals Set 2005-06; vouchers, entitling students to a discount on this title, are available; and future editions are sent automatically unless countermanded. The new editions of the Yellow/Orange Tax Handbooks are also updated weekly on the Internet as part of our online platform.
Tolley's Yellow Tax Handbook
Author: Anne RedstonTolley's Yellow Tax Handbook
Author: Anne RedstonThe Timing of Income Recognition in Tax Law and the Time Value of Money
Author: Moshe ShekelPublisher: Routledge
ISBN: 1134021941
Category : Business & Economics
Languages : en
Pages : 601
Book Description
Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.
Orange Tax Handbook 2005-06
Author: LexisNexisPublisher: Butterworths
ISBN: 9781405709316
Category : Taxation
Languages : en
Pages :
Book Description
With the likelihood of two Finance Acts in 2005, the Tolley Tax Team knows the importance of keeping up-to-date with the changes in the law at all times and we will publish two editions of these annuals in June and September as a consequence. The September publication of this essential handbook contains the up-to-date text of legislation and other material relating to value added tax, stamp duty, insurance premium tax, landfill tax, aggregates levy, and climate change levy and also includes: chronologically arranged and fully indexed and cross-referenced; this 2005-06 edition incorporates all the relevant provisions of the Finance Act 2005; endorsed by the Chartered Institute of Taxation; approved for use during CIOT examinations; available as part of the Tolley's Taxation Service on CD-ROM (updated monthly); available as part of the Tax Annuals Set 2005-06; vouchers, entitling students to a discount on this title, are available; and future editions are sent automatically unless countermanded. The new editions of the Yellow/Orange Tax Handbooks are updated weekly on the Internet as part of our online platform.
Taxation of Investment Derivatives
Author: Antti LaukkanenPublisher: IBFD
ISBN: 9087220227
Category : Bonds
Languages : en
Pages : 487
Book Description
This dissertation aims to provide a comprehensive overview of the taxation of investment derivatives and the relationship between the derivatives and the accrual and realization methods. Investment derivatives, such as convertible bonds, include an initial investment and a derivative (an option) to buy or sell or to participate in the value movements of some underlying property. The principal focus of this study is on three universal tax issues, namely valuation, timing and the taxation of unrealized gains. As a common principle, interest income and capital gains are treated more similarly in corporate taxation than in individual taxation. Moreover, the taxation of financial instruments is currently in a turn-around phase in several countries, not least because of the implementation of the IFRS rules in accounting and the related fair value principle. The obligation to use fair values in accounting apparently motivates tax legislators to strive to use the same principles in taxation as well. The comparative method plays a major role in this study by examining the tax legislations and the tax practices of different countries. An in-depth analysis of the similarities and differences of tax laws and practices in the United States, the United Kingdom, Germany, Finland and Sweden is provided. This is of particular interest as the underlying components, single and often specified financial derivatives, are basically identical. While this study does not deal with individual tax treaties or bilateral transactions, the OECD Model is scrutinized in order to highlight the underlying principles of the given recommendations, especially with respect to interest income and capital gains. Due to the increasing importance of IFRS rules in accounting, the study is not limited to tax law, but also looks at issues from the perspective of finance, accounting and economics.
Tax Management Portfolios
Author: The Economist
Author: An Inclusive Environment
Author: Maritz VandenbergPublisher: Routledge
ISBN: 1136429867
Category : Architecture
Languages : en
Pages : 666
Book Description
People can be excluded from freedom and the good things in life by age, disability, poverty, unfair discrimination, crime or the fear of crime, and arrogant and unresponsive governments. This practical reference deals with all of these factors, and shows the links between them. In addition to several hundred shorter notes it includes over a thousand major entries, each of which comprises: a summary of relevant facts, incisive commentary to help readers cut through the fog of jargon and propaganda that confuses many of these issues and websites where the latest information may be found. It concludes with a detailed bibliography of around 500 useful references. The work will be found useful by professionals and managers in all walks of life; by central and local government officials and representatives, and by students in the social sciences. It devotes particular attention to the all-important Disability Discrimination Act, and numerous detailed entries, accompanied in many cases by elegant diagrams, suggest to architects and other designers, facilities managers, and personnel managers how the requirements of the Act may be met.