Tolley's Tax Planning 2014-15

Volume 1

• Table of Cases
• Table of Statutes
• Buying a Company
• Capital Allowances and Related Tax Reliefs on Property
• Capital Gains Tax Planning
• Charities
• Collective Investment Schemes
• Company Reorganisations
• Controlled Foreign Companies
• Corporate Finance – Tax Considerations
• Deceased Estates
• Directors’ Remuneration
• Disclosure of Tax Avoidance Schemes
• Electronic Commerce
• Emigration
• Employee Benefits
• Employee Benefit Trusts
• Employee Share Option and Share Incentive Plans
• Enterprise Investment Scheme and Seed Investment Scheme
• Entrepreneurs’ Relief
• Family Companies
• Farming
• Flotation of a Company
• Foreign Domiciliaries
• Foreign Tax Planning
• Franchising
• The General Anti–Abuse Rule and Disclosure of Tax Avoidance Schemes Regime
• Group Aspects of Tax Planning
• Tax Planning for High Net Worth Individuals
• Incorporation of a Business
• Insolvency
• Intellectual Property
• Interest and Currency Management – Loan Relationships
• Interest and Currency Management – Derivative Contracts
• Interest Relief
• Investing in Property
• Investment Trust Companies
• Index

Volume 2

• Table of Cases
• Table of Statutes
• Leasing
• Limited Partnerships and Limited Liability Partnerships
• Losses
• Management Buy–Outs
• Marriage and Civil Partnership Breakdown
• Medical Practitioners
• National Insurance Planning
• Non–Resident Entertainers and Sportsmen
• Non–Resident UK Investors
• Offshore Tax Planning for UK Domiciliaries Through Trusts
• Partnership Planning
• Passing on the Family Business
• Practical Pension Planning
• Private Residencies
• The Purchase by a Company of its Own Shares
• Ramsay and Tax Planning – The Current Position
• Remittance Rules
• Selling a Company
• Share Valuations
• Stamp Duty Land Tax
• Stock Dividends
• Tax Credits
• Termination Payments
• Trading in the United Kingdom
• Trading Overseas
• Transfer Pricing
• Trusts after Finance Act 2006
• Venture Capital Trusts
• Working in the United Kingdom
• Working Overseas
• Year End Tax Planning for Companies
• Year End Tax Planning for Individuals