Download or read book Tolley s Property Taxation 2010 11 written by Mike Arnold and published by Tolley Publishing Company, Limited. This book was released on 2010 with total page 1014 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tolley's Property Taxation is the essential reference book on property taxation in the UK - providing an answer to every query. Covering all current and proposed taxes on property, including CGT, SDLT, VAT and Income Tax, the book takes an integrated approach, looking at the interaction of taxes in certain areas, rather than just individually and provides authoritative answers to all your queries in a single volume.
Download or read book Property Tax Set 2010 written by Patrick Cannon and published by . This book was released on 2010-10-31 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This special set offers you the chance to purchase Tolley's Property Taxation 2010-11 and Tolley's Stamp Taxes 2010-11 at one special price.
Download or read book Tolley s Tax Guide 2010 11 written by Arnold Homer and published by Tolley Publishing Company, Limited. This book was released on 2010-08-01 with total page 833 pages. Available in PDF, EPUB and Kindle. Book excerpt: Voted 'The Nation's Favourite Tax Book' by members of Accounting Web, this is the premier one-stop reference work for tax professionals. Written by experts, in clear, concise English, its logical structure and comprehensive analysis of the latest tax legislation make it the obvious first choice for finding answers in seconds. Complex tax legislation is translated into straightforward everyday language and the Guide includes numerous worked examples, tax points and clear tables. Tolley's Tax Guide covers all areas of UK taxation in one single portable volume. With 45 chapters and the content divided into the following sections, you can go straight to the information you need, saving valuable research time: outline of the UK tax system; employment; pensions; trades, professions and vocations; land and buildings; tax and the family; choosing your investment; and, other areas, including trusts and estates, and the overseas situation. This title is also available as an eBook
Download or read book Tolley s Property Taxes written by Robert W. Maas and published by Tolley. This book was released on 1999-12 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tolley s Property Tax Planning 2009 10 Part of the Tolley s Tax Planning Series written by Janet Paterson and published by . This book was released on 2009-09-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: When clients approach a firm for tax advice in relation to a property transaction what triggers the request? Split into four parts covering living (residential), investing (residential and commercial), trading (commercial) and dealing (commercial and residential) to cut through what is a complex subject. The focus of the book is to provide an integrated approach to solving your clients property tax planning queries.
Download or read book Tolley s Property Taxes 1997 98 written by Robert William Maas and published by . This book was released on 1997 with total page 543 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to the taxation provisions relating to land transactions. The text includes Hansard extracts, concessions and press releases, case law and developments. Numerous examples and planning ideas are provided throughout the text.
Download or read book Property Taxes 2000 01 written by Robert William Maas and published by . This book was released on 2000 with total page 709 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to the taxation provisions relating to land transactions, providing a single source of information and advice for all those concerned with this complex area. It features an index, tables of cases, statutory instruments and statutes, many worked examples and planning points which should help the reader to grasp the complexities of this particular area of tax. This edition includes coverage of the Finance Act 2000.
Download or read book Tolley s Property Taxes 2002 03 written by Robert W. Maas and published by . This book was released on 2002 with total page 759 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tolley s Property Taxes 2001 02 written by Robert William Maas and published by Tolley. This book was released on 2001-12 with total page 759 pages. Available in PDF, EPUB and Kindle. Book excerpt: This guide to the taxation provisions relating to land transactions provides tables of cases, statutory instruments and statutes, many worked examples and planning points which help the reader grasp the complexities of this particular area of tax. It covers the Finance Act 2001; Hansard extracts; concessions and press releases; case law and developments; and numerous examples and planning ideas.
Download or read book Taxation of Derivatives written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2015-07-16 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Download or read book Tolley s Property Taxes 1998 99 written by Robert William Maas and published by . This book was released on 1998 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a guide to the taxation provisions relating to land transactions, providing a single source of information for those concerned with this complex area. It offers tables of cases, statutory instruments and statutes, 38 worked examples and planning points, extracts from Hansard, concessions and press releases, and case law and developments. It also provides coverage of the Finance Act 1998.
Download or read book CTA Application and Interaction FA2012 Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification
Download or read book The Political Economy of Corporation Tax written by John Snape and published by Bloomsbury Publishing. This book was released on 2011-12-09 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy.
Download or read book Beneficial Ownership in Tax Law and Tax Treaties written by Pablo A Hernández González-Barreda and published by Bloomsbury Publishing. This book was released on 2020-05-28 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
Download or read book The Sexual Logics of Neoliberalism in Britain written by Aura Lehtonen and published by Taylor & Francis. This book was released on 2022-12-30 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the relationship between sexuality and politics in Britain’s recent political past, in the decade preceding the Covid-19 pandemic, and asks what sexual meanings and logics are embedded in the dominant political discourses and policies of this time. A discursive framing of ‘exceptionality’ has commonly attached to the politics of austerity, crisis and neoliberalisation that have characterised the 2010s in Britain, with many noting the depoliticising effects of such a crisis politics. The book’s four case studies each investigate a binary concept that has played a key role in these limited and limiting discourses: the stable family/troubled family; deserving/undeserving; public/private and material/cultural. Deploying an expansive notion of sexuality, these binaries are examined by analysing a range of cultural and political texts in which they are reproduced, from policy and legal documents to popular films and TV series. This empirically informed and theoretically innovative analysis makes an important contribution to understandings of sexuality, identity and inequalities, as well as of crisis and neoliberalism. It will be of interest to scholars and students in gender and sexuality studies, cultural studies, sociology, politics and social policy.
Download or read book Tolley s Yellow Tax Handbook 2020 21 written by and published by Tolley. This book was released on 2020-09-15 with total page 18348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tolley's Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material. The impact of the Finance Act 2018 is expertly covered by Tolley's tax team. The reader's understanding of the legislation is assisted by cross-references to the HMRC Internal Guidance Manuals and market-leading commentary in Simon's Taxes.With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. Tolley's Handbook is the imperative reliable guide to the legislation.
Download or read book Advanced Topics in Revenue Law written by John Tiley and published by Bloomsbury Publishing. This book was released on 2013-01-07 with total page 537 pages. Available in PDF, EPUB and Kindle. Book excerpt: The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition. Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other countries' tax systems.
