Home >
Taxation >
U.K. >
The Bloomsbury Professional Tax Guide 2014/15

The Bloomsbury Professional Tax Guide 2014/15

Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780434216
Published In: September 2014
Format: Paperback , 980 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Author

Details

The Bloomsbury Professional Tax Guide 2014/15 provides an overview of all major UK taxes in one convenient volume. Written in a highly practical and accessible style, it helps the reader to identify and understand the key tax issues they are likely to encounter when dealing with UK taxation.

Broad coverage

This comprehensive title covers income tax, capital gains tax, corporation tax and inheritance tax, as well as trusts and estates, VAT, National Insurance contributions, financial reporting and HMRC powers and penalties.

Revised for 2014/15

Fully updated to Finance Act 2014, this edition includes reference to:
• The new rules on LLPs, mixed partnerships and salaried partnership members
• The proposals from the Office of Tax Simplification
• The annual tax on enveloped dwellings (ATED)
• The new powers of HMRC to require upfront payment in avoidance cases and to take funds directly from a taxpayer's bank
• The changes to Capital Gains Tax private residence relief

Easy to navigate

This annual guide has a user-friendly structure and aims to make key information easy to find and assimilate. 'Signposts' at the beginning of each chapter provide a useful summary of the main points and cross-reference to the relevant commentary. 'Focus' points highlight important issues in each chapter.

Who should read this book?

The Bloomsbury Professional Tax Guide 2014/15 is an ideal reference tool for high street practitioners, non-tax specialists, students and the tax-paying public in general.

Part 1 Income Tax
1 Income tax – outline
2 Employment taxation
3 Self-employment
4 Capital allowances
5 Share incentives
6 Pensions, state benefits and tax credits
7 Savings and investments
8 Land and property
9 Allowances, reliefs and deductions
10 Tax in retirement – an overview
11 Income tax planning
Part 2 Capital Gains Tax
12 Capital gains tax (CGT) – outline
13 Disposals
14 Reliefs
15 Particular assets and situations
16 Planning and other issues
Part 3 Corporation Tax
17 Corporation tax
18 Close companies
19 Trading companies
20 Loan relationships
21 Property businesses
22 Companies with investment business
23 Groups of companies
24 Foreign matters
25 Particular matters
26 Corporation tax planning
Part 4 Inheritance Tax
27 Inheritance tax (IHT) – outline
28 Reliefs and exemptions, etc
29 Lifetime transfers
30 IHT on death
31 IHT and trusts
32 IHT planning
Part 5 Trusts and Estates
33 Trusts and estates – outline
34 Income tax and trusts
35 Capital gains tax and trusts
36 Inheritance tax and trusts
37 Estates
Part 6 VAT
38 Value added tax – outline
39 VAT – registration and deregistration
40 VAT – place of supply
41 VAT – simplification schemes for small business
42 VAT – special schemes and partial exemption
43 VAT – land and property
Part 7 National Insurance Contributions
44 National Insurance – employers and employees
45 National Insurance – self-employed
46 Class 3 NICs
47 NIC planning
Part 8 Stamp Duties
48 Stamp duty land tax
49 Stamp duty and stamp duty reserve tax
Part 9 HMRC Powers, Penalties, etc
50 HMRC powers and penalties, etc – an overview
51 Filing returns and paying tax
52 HMRC enquiries
53 Payment of tax
54 Interest and penalties
55 Reporting tax 'schemes'
56 Record keeping
Part 10 Leaving or Arriving in the UK
57 Residence and domicile
58 Taxation of individuals not resident in the UK, or not domiciled in the UK
59 Double taxation relief
Part 11 Financial Reporting
60 Financial reporting

The TACS Partnership is an independent firm of experienced tax practitioners, providing quality tax advice and support for businesses and individuals. The TACS team of advisors have high level backgrounds in major accounting firms and HMRC. For over 22 years they have been delivering bespoke practical tax advice in a cost-effective way.