Author: Mark McLaughlin
Publisher: Bloomsbury Professional
ISBN: 9781526507693
Category : Business & Economics
Languages : en
Pages : 552
Book Description
Incorporating and Disincorporating a Business, Third Edition provides clear, detailed and practical guidance on the tax issues, planning points and pitfalls which may be encountered when incorporating a sole trader or partnership business, or when transferring a company's business to a sole trader or partnership. This authoritative handbook includes detailed coverage on all tax issues that might apply to small businesses, including income tax and NICs, CGT, IHT, VAT and stamp taxes as well as in-depth content on how to deal with legal and accounting compliance issues. Since the publication of the last edition in early 2016, there has been significant legislative change reflected in several Finance Acts. This edition has been updated to reflect those changes. The changes include: Entrepreneurs' relief: the relief restriction on the acquisition of goodwill from related parties (FA 2016) and subsequent changes to the relief conditions (FA 2019) Dividend tax reforms (FA 2016) The 'anti-phoenixism' targeted anti-abuse rule (FA 2016) Change in tax rate for loans to participators (FA 2016) Capital allowances changes – including increase in annual investment allowance and the new structures and buildings allowance (FA 2019) The practical assistance contained within this book includes numerous worked examples, key point summaries, pro-forma elections and tables comparing the overall tax position for incorporated and unincorporated business owners, including the comparative tax impact of a bonus vs dividends. This edition includes a chapter on the complex area of incorporating a limited liability partnership and a new chapter on incorporating a rental property business. The user-friendly structure features 'signposts' at the beginning of each chapter to provide a useful summary of the main points and 'focus points' which highlight important issues in each chapter. Tax practitioners, accountants and business proprietors will all benefit from the expert guidance offered by this book.
Incorporating and Disincorporating a Business
Author: Mark McLaughlin
Publisher: Bloomsbury Professional
ISBN: 9781526507693
Category : Business & Economics
Languages : en
Pages : 552
Book Description
Incorporating and Disincorporating a Business, Third Edition provides clear, detailed and practical guidance on the tax issues, planning points and pitfalls which may be encountered when incorporating a sole trader or partnership business, or when transferring a company's business to a sole trader or partnership. This authoritative handbook includes detailed coverage on all tax issues that might apply to small businesses, including income tax and NICs, CGT, IHT, VAT and stamp taxes as well as in-depth content on how to deal with legal and accounting compliance issues. Since the publication of the last edition in early 2016, there has been significant legislative change reflected in several Finance Acts. This edition has been updated to reflect those changes. The changes include: Entrepreneurs' relief: the relief restriction on the acquisition of goodwill from related parties (FA 2016) and subsequent changes to the relief conditions (FA 2019) Dividend tax reforms (FA 2016) The 'anti-phoenixism' targeted anti-abuse rule (FA 2016) Change in tax rate for loans to participators (FA 2016) Capital allowances changes – including increase in annual investment allowance and the new structures and buildings allowance (FA 2019) The practical assistance contained within this book includes numerous worked examples, key point summaries, pro-forma elections and tables comparing the overall tax position for incorporated and unincorporated business owners, including the comparative tax impact of a bonus vs dividends. This edition includes a chapter on the complex area of incorporating a limited liability partnership and a new chapter on incorporating a rental property business. The user-friendly structure features 'signposts' at the beginning of each chapter to provide a useful summary of the main points and 'focus points' which highlight important issues in each chapter. Tax practitioners, accountants and business proprietors will all benefit from the expert guidance offered by this book.
Publisher: Bloomsbury Professional
ISBN: 9781526507693
Category : Business & Economics
Languages : en
Pages : 552
Book Description
Incorporating and Disincorporating a Business, Third Edition provides clear, detailed and practical guidance on the tax issues, planning points and pitfalls which may be encountered when incorporating a sole trader or partnership business, or when transferring a company's business to a sole trader or partnership. This authoritative handbook includes detailed coverage on all tax issues that might apply to small businesses, including income tax and NICs, CGT, IHT, VAT and stamp taxes as well as in-depth content on how to deal with legal and accounting compliance issues. Since the publication of the last edition in early 2016, there has been significant legislative change reflected in several Finance Acts. This edition has been updated to reflect those changes. The changes include: Entrepreneurs' relief: the relief restriction on the acquisition of goodwill from related parties (FA 2016) and subsequent changes to the relief conditions (FA 2019) Dividend tax reforms (FA 2016) The 'anti-phoenixism' targeted anti-abuse rule (FA 2016) Change in tax rate for loans to participators (FA 2016) Capital allowances changes – including increase in annual investment allowance and the new structures and buildings allowance (FA 2019) The practical assistance contained within this book includes numerous worked examples, key point summaries, pro-forma elections and tables comparing the overall tax position for incorporated and unincorporated business owners, including the comparative tax impact of a bonus vs dividends. This edition includes a chapter on the complex area of incorporating a limited liability partnership and a new chapter on incorporating a rental property business. The user-friendly structure features 'signposts' at the beginning of each chapter to provide a useful summary of the main points and 'focus points' which highlight important issues in each chapter. Tax practitioners, accountants and business proprietors will all benefit from the expert guidance offered by this book.
Master Limited Partnerships
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 408
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 408
Book Description
Tax Planning 2013/14
Author: Mark McLaughlin
Publisher: A&C Black
ISBN: 1780431643
Category : Law
Languages : en
Pages : 1009
Book Description
New planning strategies and tax saving opportunitiesTax Planning 2013/14 covers the many situations and tax planning opportunities that practitioners encounter everyday when dealing with their clients' tax affairs.Written by some of the UK's leading tax specialists and experienced authors, this book clearly and concisely explains key tax planning ideas and concepts and is fully updated to the latest Finance Act.This book is full of easily implementable technical suggestions and advice. It outlines the planning opportunities and potential pitfalls concerning specific transactions and circumstances and demonstrates how to successfully organise and structure the finances of individuals, trusts, and unincorporated businesses and companies. Practical and user-friendly, it contains worked examples throughout, and the short paragraphs and bullet-point style will help you to locate the information you need quickly and efficiently.Contributors include tax experts Jennifer Adams, John Baldry, David Brookes, Rebecca Cave, George Duncan, Toby Harris, Robert Maas, Partha Ray and Alec Ure.This tax planning title concentrates on key areas of tax planning which are of greater relevance to the tax practitioner on a day-to-day basis.Previous ISBN: 9781847669704
Publisher: A&C Black
ISBN: 1780431643
Category : Law
Languages : en
Pages : 1009
Book Description
New planning strategies and tax saving opportunitiesTax Planning 2013/14 covers the many situations and tax planning opportunities that practitioners encounter everyday when dealing with their clients' tax affairs.Written by some of the UK's leading tax specialists and experienced authors, this book clearly and concisely explains key tax planning ideas and concepts and is fully updated to the latest Finance Act.This book is full of easily implementable technical suggestions and advice. It outlines the planning opportunities and potential pitfalls concerning specific transactions and circumstances and demonstrates how to successfully organise and structure the finances of individuals, trusts, and unincorporated businesses and companies. Practical and user-friendly, it contains worked examples throughout, and the short paragraphs and bullet-point style will help you to locate the information you need quickly and efficiently.Contributors include tax experts Jennifer Adams, John Baldry, David Brookes, Rebecca Cave, George Duncan, Toby Harris, Robert Maas, Partha Ray and Alec Ure.This tax planning title concentrates on key areas of tax planning which are of greater relevance to the tax practitioner on a day-to-day basis.Previous ISBN: 9781847669704
Miners and Travelers' Guide to Oregon, Washington, Idaho, Montana, Wyoming, and Colorado
Author: John Mullan
Publisher:
ISBN:
Category : Frontier and pioneer life
Languages : en
Pages : 170
Book Description
Publisher:
ISBN:
Category : Frontier and pioneer life
Languages : en
Pages : 170
Book Description
Tax Planning for Family and Owner-Managed Companies 2013/14
Author: Peter Rayney
Publisher: A&C Black
ISBN: 178043166X
Category : Law
Languages : en
Pages : 1111
Book Description
This tax planning guide is designed to provide an invaluable source of money-saving advice foròanyone who advises or runs a family or owner-managed company in the UK. The book examines a wide variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders, and its employees. This fully updated new edition contains effective strategies for dealing with particular problems and opportunities for UK family and owner-managed companies, including: extracting funds * remuneration strategies * benefits and expenses * succession planning and passing on the company * selling and winding up the company * reorganizing shares and trading activities (including share buybacks) * dividend strategies * employee share schemes and pension scheme strategies. The 2013/14 edition contains the very latest tax planning strategies and demonstrates how to keep tax liabilities to a minimum. It is fully updated to the UK's latest Finance Act. Worked examples illustrate complex points throughout, and each chapter concludes with useful checklists of planning points referring to the tax position of different parties.
Publisher: A&C Black
ISBN: 178043166X
Category : Law
Languages : en
Pages : 1111
Book Description
This tax planning guide is designed to provide an invaluable source of money-saving advice foròanyone who advises or runs a family or owner-managed company in the UK. The book examines a wide variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders, and its employees. This fully updated new edition contains effective strategies for dealing with particular problems and opportunities for UK family and owner-managed companies, including: extracting funds * remuneration strategies * benefits and expenses * succession planning and passing on the company * selling and winding up the company * reorganizing shares and trading activities (including share buybacks) * dividend strategies * employee share schemes and pension scheme strategies. The 2013/14 edition contains the very latest tax planning strategies and demonstrates how to keep tax liabilities to a minimum. It is fully updated to the UK's latest Finance Act. Worked examples illustrate complex points throughout, and each chapter concludes with useful checklists of planning points referring to the tax position of different parties.
Mining Laws and Forms
Author: California
Publisher:
ISBN:
Category : Mining law
Languages : en
Pages : 278
Book Description
Publisher:
ISBN:
Category : Mining law
Languages : en
Pages : 278
Book Description