Core Tax Annual: Capital Gains Tax 2011/12 PDF Download

Author: Rebecca Cave
Publisher: A&C Black
ISBN: 1847667570
Category : Law
Languages : en
Pages : 521

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Book Description
Covering all the capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by tax advisers.Capital Gains Tax 2011/12 examines the current legislation and HMRC guidance in a comprehensive and accessible style.

Author: Juliana Watterson
Publisher: A&C Black
ISBN: 1847667597
Category : Law
Languages : en
Pages : 785

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Book Description
This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Written by leading tax writer, Juliana Watterston, Corporation Tax 2011/12 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 the latest Finance Act this excellent book covers: Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC powers; Rates and payment of corporation tax; Close companies and connected issues; Trading income; Plant and machinery; Building and structures; Intangible assets; Research and development; Single company trading losses; Groups; Corporate finance; Investment business; Foreign matters; Transfer pricing; Reconstructions and amalgamations; Distributions; Accounting and taxation; Liquidations; Capital gains; The Construction Industry Scheme; The year end. Corporation Tax 2011/12 is the most competitively priced and cost-effective tax research resource of its kind available.

Author: Kevin Walton
Publisher:
ISBN: 9780754541929
Category : Capital gains tax
Languages : en
Pages : 1750

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Book Description
Tolley’s Capital Gains Tax provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered.Its practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead you directly to all the information you want.Price includes a post-Budget 2011 Supplement published in April and a full edition post-Finance Act 2011 published in September (also available separately).

Author: Kevin Walton
Publisher:
ISBN: 9780754540427
Category : Capital gains tax
Languages : en
Pages : 1539

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Book Description
Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

Author: Iris Wunschmann-Lyall
Publisher: Bloomsbury Professional
ISBN: 9781847667571
Category : Law
Languages : en
Pages : 514

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Book Description
Covering all the capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by tax advisers.Capital Gains Tax 2011/12 examines the current legislation and HMRC guidance in a comprehensive and accessible style.

Author: Sarah Laing
Publisher: A&C Black
ISBN: 1847667562
Category : Law
Languages : en
Pages : 561

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Book Description
A practical overview of income tax in the UK from one of the UK’s leading tax writers. Income Tax 2011/12 covers the day-to-day issues most frequently encountered in practice, explaining in straightforward terms what the law means in practice. Worked examples are used throughout to aid understanding. Income Tax 2011/12 covers: The UK Tax System; Income Tax Compliance; Savings and Investments; Pensions and Benefits; Employment; Self-employment; Property Income; Trusts and Estates; Non-residents; Planning checklists.

Author: Iris Wünschmann-Lyall
Publisher: A&C Black
ISBN: 1847667589
Category : Law
Languages : en
Pages : 393

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Book Description
Based on Matthew Hutton’s original popular reference guide, Trusts and Estates 2011/12 is now under the expert authorship of Iris Wünschmann-Lyall and Chris Erwood. It remains as practical and accessible as before whilst providing clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased estate. Worked examples, tax tables and practical commentaries help to illustrate the latest legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable in applying it to their clients’ cases. The technical information and practical know-how detailed in this book will enable the reader to organise their clients’ financial affairs in a tax-efficient and compliant manner.

Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86

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Book Description
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498345204
Category : Business & Economics
Languages : en
Pages : 78

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Book Description
Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.

Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.