Author: Great Britain
Publisher: The Stationery Office
ISBN: 9780105405054
Category : Business & Economics
Languages : en
Pages : 644
Book Description
This Act is in ten parts with four schedules, and contains provisions which impose charges to income tax under trading income, property income, savings and investment income, and certain miscellaneous income. It also contains provisions about rent-a-room and foster-care relief, special rules for foreign income, special rules for partnerships and certain calculation rules.
Income Tax (Trading and Other Income) Act 2005
Author: Great Britain
Publisher: The Stationery Office
ISBN: 9780105405054
Category : Business & Economics
Languages : en
Pages : 644
Book Description
This Act is in ten parts with four schedules, and contains provisions which impose charges to income tax under trading income, property income, savings and investment income, and certain miscellaneous income. It also contains provisions about rent-a-room and foster-care relief, special rules for foreign income, special rules for partnerships and certain calculation rules.
Publisher: The Stationery Office
ISBN: 9780105405054
Category : Business & Economics
Languages : en
Pages : 644
Book Description
This Act is in ten parts with four schedules, and contains provisions which impose charges to income tax under trading income, property income, savings and investment income, and certain miscellaneous income. It also contains provisions about rent-a-room and foster-care relief, special rules for foreign income, special rules for partnerships and certain calculation rules.
Taxation of Crypto Assets
Author: Niklas Schmidt
Publisher: Kluwer Law International B.V.
ISBN: 9403523514
Category : Law
Languages : en
Pages : 706
Book Description
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Publisher: Kluwer Law International B.V.
ISBN: 9403523514
Category : Law
Languages : en
Pages : 706
Book Description
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
St. James's Place Tax Guide 2012-2013
Author: Walter Sinclair
Publisher: Springer
ISBN: 1137290803
Category : Business & Economics
Languages : en
Pages : 471
Book Description
The 41st annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
Publisher: Springer
ISBN: 1137290803
Category : Business & Economics
Languages : en
Pages : 471
Book Description
The 41st annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
St. James's Place Tax Guide 2011-2012
Author: W. Sinclair
Publisher: Springer
ISBN: 023031404X
Category : Business & Economics
Languages : en
Pages : 463
Book Description
The 40th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals; explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
Publisher: Springer
ISBN: 023031404X
Category : Business & Economics
Languages : en
Pages : 463
Book Description
The 40th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals; explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
St James's Place Tax Guide 2010-2011
Author: Walter Sinclair
Publisher: Springer
ISBN: 0230301800
Category : Business & Economics
Languages : en
Pages : 457
Book Description
The 39th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
Publisher: Springer
ISBN: 0230301800
Category : Business & Economics
Languages : en
Pages : 457
Book Description
The 39th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
St James's Place Tax Guide 2008-2009
Author: W. Sinclair
Publisher: Springer
ISBN: 0230584241
Category : Business & Economics
Languages : en
Pages : 439
Book Description
The 37th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities
Publisher: Springer
ISBN: 0230584241
Category : Business & Economics
Languages : en
Pages : 439
Book Description
The 37th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities
St. James’s Place Wealth Management Tax Guide 2009–2010
Author: W. Sinclair
Publisher: Springer
ISBN: 0230245129
Category : Business & Economics
Languages : en
Pages : 447
Book Description
The 38th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities
Publisher: Springer
ISBN: 0230245129
Category : Business & Economics
Languages : en
Pages : 447
Book Description
The 38th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities
Income Tax Act 2007
Author: Great Britain
Publisher: The Stationery Office
ISBN: 9780105403074
Category : Law
Languages : en
Pages : 776
Book Description
An Act to restate, with minor changes, certain enactments relating to income tax. Explanatory notes to assist in the understanding of this Act are available separately (ISBN 9780105603078). A table of origins and a table of destinations are also available in a separate volume (ISBN 9780105635055). Royal assent, 20th March 2005
Publisher: The Stationery Office
ISBN: 9780105403074
Category : Law
Languages : en
Pages : 776
Book Description
An Act to restate, with minor changes, certain enactments relating to income tax. Explanatory notes to assist in the understanding of this Act are available separately (ISBN 9780105603078). A table of origins and a table of destinations are also available in a separate volume (ISBN 9780105635055). Royal assent, 20th March 2005
CAT - Paper 9 - Tax FA2009
Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 0751783943
Category : Business & Economics
Languages : en
Pages : 337
Book Description
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
Publisher: BPP Learning Media
ISBN: 0751783943
Category : Business & Economics
Languages : en
Pages : 337
Book Description
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
Landmark Cases in Revenue Law
Author: John Snape
Publisher: Bloomsbury Publishing
ISBN: 1509912274
Category : Law
Languages : en
Pages : 571
Book Description
In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.
Publisher: Bloomsbury Publishing
ISBN: 1509912274
Category : Law
Languages : en
Pages : 571
Book Description
In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.