Tolley's Tax Planning 2024-25

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
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 GAAR, DOTAS, Accelerated Payment Notices and Follower Notices – Legislative Challenges to Tax Avoidance
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 PractitionersNational Insurance Planning
Non-Resident Entertainers and Sportsmen
Non-Resident UK Investors
Offshore Tax Planning for UK Domiciliaries Through Trusts
Partnership PlanningPassing 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