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Tax Planning 2018/19

Tax Planning 2018/19

Author: Mark McLaughlin
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526507617
Published In: August 2018
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents

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Are your clients fully aware of their tax planning opportunities? 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 also unpleasant implications for `enablers' of defeated tax avoidance. There is still much that can legitimately be done to save or reduce tax. Written by some of the leading tax experts in the UK, Tax Planning 2018/19 aims to point out some of the areas where such planning opportunities still exist. As clients of professional firms expect prompt, appropriate and up-to-date advice from their advisers on minimising tax liabilities, this book is essential for tax practitioners, accountants, solicitors and independent financial advisers. Key updates since the last edition include the following changes made by the Finance (No 2) Act 2017: - New termination payment tax rules - Substantial shareholdings exemption amendments - Domicile and the new deemed domicile reforms Tax Planning 2018/19 also includes: - New chapters on capital allowances and commercial property and stamp taxes (including the new Welsh Land Transaction Tax) - Commentary on the effects of the new partnership taxation legislation concerning profit sharing arrangements between partners and reporting requirements - Commentary dealing with the reforms around the taxation of income arising and gains accruing to offshore trusts - New case law, including Stephen Bailey v HMRC, W&H Ritchie v HMRC (private residence relief) and HMRC v McQuillan (entrepreneurs' relief)

Chapter 1: Starting a business – choosing an appropriate trading vehicle
Chapter 2: Incorporation and disincorporation
Chapter 3: Corporate partnerships
Chapter 4: Company purchase of own shares
Chapter 5: Groups
Chapter 6: Reorganisations and reconstructions
Chapter 7: Selling or winding-up an owner-managed company
Chapter 8: Employment income provided through third parties (disguised employee remuneration)
Chapter 9: Tax planning for the non-resident and non-domiciled
Chapter 10: Tax-efficient investments
Chapter 11: Pensions
Chapter 12: Business and agricultural property relief and woodlands relief
Chapter 13: Wills, variations and disclaimers
Chapter 14: Tax planning with trusts
Chapter 15: Payments made on the termination of employment
Chapter 16: Separation and divorce
Chapter 17: Research and development relief
Chapter 18: Defending tax planning through litigation.