Download or read book The Taxation of Companies 2022 written by Tom Maguire and published by Bloomsbury Publishing. This book was released on 2022-04-20 with total page 2858 pages. Available in PDF, EPUB and Kindle. Book excerpt: This flagship title, also known as "Feeney", provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to the Finance Act 2021. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your client's tax liabilities as low as possible. This title is included in Bloomsbury Professional's Irish Tax online service.
Download or read book Capital Allowances Transactions and Planning 2019 20 written by Martin Wilson and published by Bloomsbury Professional. This book was released on 2019-07-25 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: Adopting a practical approach, and with a unique transaction-based structure and special features such as pro forma elections and checklists, this book guides you through the practical realities of a claim, rather than just presenting the bare facts of statute and case law. Legislation is comprehensively covered, but with the emphasis on interpretation and explanation, rather than mere repetition of the wording of statute. Written in plain English, and packed with examples and user-friendly commentaries, the content and advice contained within Capital Allowances: Transactions and Planning 2019/20 has been comprehensively updated to cover the key developments in this area as announced in the Finance (No. 3) Bill 2017-19, these include: New Structures and Buildings Allowance (SBA) Annual investment allowance (AIA) increase to £1 million Abolition of some environmental enhanced capital allowances Reduction in the special rate of plant and machinery allowances New case law, including SSE Generation Limited v HMRC [2018] UKFTT 416 (TC) and Glais House Care Ltd v Commissioners for HM Revenue and Customs [2019] UKFTT 59 (TC) This print edition also consolidates changes made via the previous two years' online updates, including restructuring of historical content and updated commentary. This book is essential reading for anyone incurring capital expenditure on property and looking to maximise capital allowances and related tax-related reliefs on a wide range of commercial transactions.
Download or read book The Taxation of Companies 2018 written by Michael Feeney and published by Bloomsbury Publishing. This book was released on 2018-03-01 with total page 2508 pages. Available in PDF, EPUB and Kindle. Book excerpt: This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. This new edition is updated to the Finance Act 2017. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible. Contents Chapter 1 Introduction & Outline Chapter 2 Interpretation Chapter 3 Charge to Corporation Tax Chapter 4 Losses, Collection of Tax at Source and Charges on Income Chapter 5 Capital Allowances Chapter 6 Transfer Pricing Chapter 7 Corporation Tax Incentive Reliefs Chapter 8 Group Relief Chapter 9 Companies' Capital Gains and Company Reconstructions Chapter 10 Close Companies Chapter 11 Distributions, Buy-back of Shares Chapter 12 Special Types of Companies Chapter 13 Special Types of Business Chapter 14 Double Taxation Relief Chapter 15 Self-Assessment and Administration
Download or read book The Taxation of Companies 2023 written by Tom Maguire and published by Bloomsbury Publishing. This book was released on 2023-04-07 with total page 3354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This flagship title, also known as "Feeney", provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to the Finance Act 2022. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply new tax reliefs, keeping your client's tax liabilities as low as possible. This title is included in Bloomsbury Professional's Irish Tax online service.
Download or read book The Taxation of Companies 2021 written by Tom Maguire and published by Bloomsbury Publishing. This book was released on 2021-04-09 with total page 2718 pages. Available in PDF, EPUB and Kindle. Book excerpt: This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to the Finance Act 2020. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your client's tax liabilities as low as possible. Updates included in this edition are: - The Finance Act 2020 provisions on transfer pricing exclusions, albeit subject to Ministerial order at time of writing - Discussions on Revenue guidance issued on various provisions in previous year e.g. hybrid transactions An overview of recently decided case law at the courts and at the Tax Appeals Commission Discussion of certain Covid-19 related provisions.
Download or read book Feeney The Taxation of Companies 2019 written by Michael Feeney and published by Bloomsbury Publishing. This book was released on 2019-04-19 with total page 2416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Now in its 23rd year of publication, this extremely practical book features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible. This new edition has been updated to the Finance Act 2018 and incorporates the many substantive legal changes that have taken place in the last year, including: - The new controlled foreign companies legislation: whereby, for Irish tax purposes, undistributed income of controlled foreign subsidiaries may be attributed to an Irish controlling company of those subsidiaries. - The capital gains tax exit charge legislation, which has been completely re-written and substituted for the existing legislation. - Film relief, which has been extended for another four years, to 31 December 2024, but which has also been extensively amended There have also been numerous legal smaller changes that have been addressed and incorporated into this new edition, such as the technical change in specified tangible assets to the 80% restriction on allowable capital allowances, the extension of accelerated capital allowances to expenditure on energy-efficient equipment, the accelerated capital allowances for equipment and buildings for childcare centres or fitness centres for employee and the extension of relief for start-up companies.
Download or read book FIA Foundations in Taxation FTX FA2016 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2016-11-30 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations in Accountancy (FIA) awards are entry-level, core-skill focused qualifications from ACCA. They provide flexible options for students and employers, and as an ACCA Approved Content Provider, BPP Learning Media's suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.
Download or read book CAT Paper 9 Tax FA2009 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2009-06-01 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: CAT Paper 9 aims to develop a candidate's ability to compute the tax liability for both individuals and businesses resident in the UK. In addition, the syllabus aims to develop a candidate's understanding of the manner in which dealings must be conducted with HMRC, including knowledge of statutory timescales for claims and returns and the due dates for payment of tax liabilities.The syllabus covers the following taxes: 1. Income tax 2. Capital gains tax 3. Corporation tax 4. Value added tax 5. National Insurance contributions
Download or read book Irish Income Tax 2023 written by Tom Maguire and published by Bloomsbury Publishing. This book was released on 2023-08-11 with total page 3079 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The Bible of Irish income tax ...", Irish Independent, 28 January 2018. This tax essential, formerly known as Judge, is the leading income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It provides a complete analysis of the principles and practice of income tax in Ireland. It also provides an examination of recent key decisions by the courts both in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2022. This title is included in Bloomsbury Professional's Irish Tax online service.
Download or read book Irish Income Tax 2022 written by Tom Maguire and published by Bloomsbury Publishing. This book was released on 2022-08-26 with total page 2963 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The Bible of Irish income tax ...", Irish Independent, 28 January 2018. This annual publication on Irish income tax is the long-established leading authority in the area. This tax essential, formerly known as Judge, is the leading income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It provides a complete analysis of the principles and practice of income tax in the Republic of Ireland. It also provides an examination of recent key decisions by the courts both in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2021.
Download or read book Irish Income Tax 2021 written by Tom Maguire and published by Bloomsbury Publishing. This book was released on 2021-09-30 with total page 2870 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'The Bible of Irish income tax...' - Irish Independent, 28 January 2018 Tom Maguire's annual publication on Irish income tax is the long-established leading authority in the area. This immensely popular tax essential is the number one income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It endeavours to provide a complete analysis of the principles and practice of income tax in the Republic of Ireland. This new edition is based on the Finance Act 2020. It also provides an examination of recent key decisions by the courts both here and in the UK, as well as by the Tax Appeal Commissioners. The 2021 edition deals with changes in relation to pandemic unemployment payments, the dependent relative tax credit and the mobility allowance. In particular the new edition examines the impact of the Covid Restrictions Support Scheme, which is available to eligible businesses who carry on an activity that is impacted by the Covid-19 Restrictions.
Download or read book Guide to complete tax return 2019 written by Alan Moore and published by Tax World Ltd. This book was released on with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every line of the tax return with Revenue explanatory commentary, together with hyperlinks to legislation, tax checklists and tax magic. 109 pages
Download or read book Tax Book 2020 written by Alan Moore and published by Tax World Ltd. This book was released on 2020-09-01 with total page 1854 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 23rd year, the Tax Book is the authoritative commentary on the Taxes Consolidation Act 1997. I can’t remember when I have been so impressed before by a book. What is astonishing is the sheer simplicity of the idea behind it. It is so simple as to amount to genius. What the tax book does is to take the Consolidated Taxes Act 1997 and produce what appears to be an identical copy of that Act. Each section and schedule, each subsection and paragraph of the original Act appears. Looking at it you would be convinced you are reading the actual legislation. It is only when you do read it that you realise it couldn’t be the legislation. Because you can actually understand it! What Alan Moore has done is to rewrite the Consolidated Taxes Act 1997, subsection by subsection, in plain English. I don’t believe I have ever seen a book which is laid out to look exactly the same as the original legislation, and which instead of attempting a global birds-eye view of each section tackles each subsection in turn and explains exactly what that subsection is intended to mean. This version of the legislation is so much more readable! I unreservedly recommend this book to every tax practitioner. Frank Carr, KPMG, Irish Tax Review Alan Moore BA BComm MBA CTA has 40 years' experience in tax: VAT, CAT, Income Tax, Corporation Tax and CGT. He was consultant to Revenue on the Taxes Consolidation Act 1997. He is founder and CEO of Tax World Ltd.
Download or read book ACCA Paper F6 Tax FA2009 Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2009-07-01 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. F6, the first of the ACCA tax papers, covers the fundamentals of all the main UK taxes. The exam paper is mainly computational and requires you to demonstrate that you can compute income tax, corporation tax, VAT, capital gains tax and national insurance.Paper F6 deals with the taxation of individuals as well as with the taxation of businesses.Our F6 FA2009 study text has been approved by the examiner. It covers the entire syllabus at just the right level. There is no more or less information than you need to know. As computations are the most important aspect of this paper, there are plenty of worked examples and questions throughout the text. The question and answer bank in the text consists of numerous exam standard questions and, so that you can see the format of the exam paper, the paper F6 pilot paper is included in its entirety at the end of the text.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
Download or read book CII Diploma J03 The tax and legal aspects of business Study Text 2011 2012 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2011-12-01 with total page 571 pages. Available in PDF, EPUB and Kindle. Book excerpt: * A list of syllabus learning outcomes covered in each chapter * Referencing of each chapter section to the syllabus Learning Outcomes covered in the section * Clear concise topic-by-topic coverage * Examples and Exercises to reinforce learning, confirm understanding and stimulate thought * A round up of the key points in each chapter * A quick quiz at the end of each chapterWe recognise that most students have only limited time for study and that some study material available on the market can be very time-consuming to use. BPP Learning Media has prepared study material which provides you with what you need to secure a good pass in your exam, while making effective use of your time.
Download or read book ACCA F6 Taxation FA2015 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2016-02-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.
Download or read book FIA Foundations in Taxation FTX FA2 012 study Text 2013 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-11-24 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: FIA - Foundations in Taxation FA2011 - FTX Study Text 2013
