Internet Business Commerce and Tax, 2nd Edition

Author: Julian J B Hickey
Publisher: LexisNexis U.K.
ISBN: 9781846613043
Published In: March 2012
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author
Reviews

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Internet Business: Commerce and Tax is the second edition of the well received e-commerce: law, business and tax planning. In the ten years which have passed since the first edition was published and the dotcom bubble burst, tax has been a constant issue for all internet based businesses and transactions. This book examines the direct tax and VAT issues relevant to all the important areas of internet business.

We are now witnessing a spectacular explosion of internet based businesses. Retailers are having to adapt to the opportunities and challenges of the marketplace, by creating and protecting a presence on the global market, and meeting the demands of supplying goods and services within an international market.

This not only mark a radical transformation within our society, but also how we advise internet businesses.

This book provides a much-needed overview of the main tax issues that are involved in carrying on internet business.

Essential reading for:

In-house advisers
Solicitors and barristers specialising in tax and IT law
Practitioners in commercial firms advising on business matters
In-house lawyers employed by businesses seeking to generate revenue through the commercial exploitation of the internet
Accountants advising these businesses
International tax planners

Part I: Introduction

Internet Business

Part II: Internet Business: Legal and Commercial

Structures for Internet Business
Commercial Intermediari
Contracts: Formation and Legal Requirements

Part III: United Kingdom Taxation: General

Taxes on Internet Business
Inbound UK E-Commerce: Scope of Charge to Tax
Corporation Tax: Setting Up and Operation of an Internet Business
Outbound UK and International E-Commerce: Scope of Charge to Tax
Transfer Pricing
Computer Software

Part IV: Share-Based Employee Incentives

Share-Based Employee Incentives for Private Technology Companies
Charging Provisions under the Income Tax (Earnings and Pensions) Act 2003, Part 7
Reliefs
Exits by Way of a Sale
Disguised Remuneration
Reforms

Part V: Value Added Tax: European Union Trade

Value Added Tax
Intra-EU Trade: Goods
Imports: Non-EU Trade in Goods
Exports and Dispatches: Non-EU and EU Trade in Goods
Computer Software: VAT Aspects
Services Supplied Electronically

Part VI: Case Study

Case Study: Just-Eat Internet Business

Appendices

Index

Julian J.B. Hickey, Partner, Bird & Bird, LLP

Contributors
Shiv Mahalingham, Managing Director, Alvarez & Marshal Tax and UK LLP
Colin Kendon, Head of UK Employee Incentives, Bird & Bird LLP

Reviews of 'Internet Business: Commerce and Tax':

"impressively researched...for lawyers, particularly tax advisers, this book has to be an essential purchase"
An appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers

Reviews of 'e-commerce, law, business and tax planning':

“an excellent job of drawing together the various elements of United Kingdom tax law...that apply to electronic transactions ... very useful indeed”
Taxation magazine

“a good overview of the main tax issues that have evolved”
PLC magazine

“valuable to those advising e-businesses”
The Tax Journal

“extremely useful”
The Legal Executive Journal