Taxation U.K. Taxation

Tax Implications on Family Breakdown

Edited by Sofia Thomas · James Pirrie
Bloomsbury Professional (formerly Tottel Publishing) August 2023

Specifications

ISBN-13
9781526526960
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
August 2023
Format
Paperback , 336 pages
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Co-written by a leading tax expert and a family lawyer, this book provides answers to the common problems encountered in financial remedy cases in a way that assists professionals from each discipline.

Family law practitioners will find a grounding in tax to help them to spot issues that arise upon family breakdown or financial remedies proceedings, whilst tax practitioners have guidance on what to expect from the process working as Joint Single Experts. It enables these practitioners to engage successfully to ensure that all necessary information is available to the court, or within alternative dispute resolution processes.

The Second Edition covers a number of significant developments including:

- Up-to-date allowances and bands
- Changes to the rules regarding capital gains tax for divorcing couples
- Updated Stamp Duty Land Tax for couples
- Changes to corporation tax and its impact on how couples structure their finances
- Cryptoassets
- The tightening of the rules, raised judicial expectations of the selection process and the ways in which experts deliver their assistance to the court
- All precedents are available as electronic downloads

Combining concise and authoritative guidance to a complex and technically challenging area of law, supported by flowcharts and checklists, this work provides an expert inter-disciplinary approach for family and tax practitioners of all levels.

Table of Contents

1 Overview of the UK Taxation System
2 HMRC Powers: Penalties and Investigations
3 Residency and Domicile
4 Income Tax Overview
5 The Employee
6 Self-employed and Partnerships
7 The Owner Managed Business
8 Complex Earnings – Employee share schemes
9 Pensions
10 Capital Gains Tax Overview
11 The Family Home
12 Investment Properties
13 Chattels and Investments
14 Extracting Money from a Company
15 Land Taxes
16 We Let Down Our Clients by Making Insufficient Use of Available Experts
Appendices

HKD 1,261.00 −3%
HKD 1,300.00

Inclusive of HK delivery

Ready to ship
Delivery Time: around 4 weeks
Extra 10 working days if shipping address outside Hong Kong
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Recommended for You

View all