Income Tax (Trading and Other Income) Act 2005 PDF Download
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Author: Great Britain
Publisher: The Stationery Office
ISBN: 9780105405054
Category : Business & Economics
Languages : en
Pages : 644
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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.
Author: Great Britain
Publisher: The Stationery Office
ISBN: 9780105405054
Category : Business & Economics
Languages : en
Pages : 644
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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.
Author: Moshe Shekel
Publisher: Routledge
ISBN: 113402195X
Category : Business & Economics
Languages : en
Pages : 366
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Book Description
Introduction -- Accounting background -- Tax values -- Between GAAP and fiscal accounting -- Timing of recognition of income from deposits -- Timing of recognition of income from advances -- Timing of the deduction of future expenses -- Alternative models.
Author: Pablo A Hernández González-Barreda
Publisher: Bloomsbury Publishing
ISBN: 150992308X
Category : Law
Languages : en
Pages : 457
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Book Description
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.
Author: Peter Alldridge
Publisher: Oxford University Press
ISBN: 0191073970
Category : Law
Languages : en
Pages : 288
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Book Description
The fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion and greater international co-operation against mechanisms for giving anonymity to the ownership of property. One mechanism to ensure compliance is the use of the criminal justice system. The announcement in 2013 by the then Director of Public Prosecutions, Keir Starmer, of a policy of increasing rates of prosecution for tax evasion raised squarely the issue of whether increased involvement of criminal law and criminal justice in tax evasion would be justifiable or not. The relationship between tax evasion and the proceeds of crime is taking on increasing importance: treating the 'proceeds of criminal tax evasion' as falling within the 'proceeds of crime' regime inevitably expands the scope of both. In this book, Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system. A topical and lively discussion of a heated debate.
Author: Great Britain
Publisher: The Stationery Office
ISBN: 9780105408055
Category : Business & Economics
Languages : en
Pages : 218
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Book Description
This Act is in seven parts with eleven schedules and contains provisions to implement the measures contained in the 2005 budget report (HCP 372, session 2004-05, ISBN 0102932484), under the following headings - excise duties; income tax, corporation tax and capital gains tax; stamp taxes; other taxes, relating to inheritance tax, landfill tax and lorry road-user charge; pensions; miscellaneous; and supplementary provisions.
Author: Mark Blackett-Ord
Publisher: Bloomsbury Publishing
ISBN: 1526508443
Category : Law
Languages : en
Pages : 1299
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Book Description
Provides the answers to all the questions that can arise on the formation, operation and dissolution of Partnerships, LPs and LLPs as well as the answers to all questions that can arise in disputes between partners, ex-partners and outsiders. Fully revised and updated this new edition will include coverage of: - The introduction of the Private Fund Limited Partnership (PFLP) in 2017 - Application of discrimination law in the context of partnerships/LLPs: Seldon v Clarkson, Wright and Jakes; Tiffin v Lester Aldridge LLP; Bates v van Winklehof - Interpretation of partnership agreements, what amount to partnership assets and how they should be valued, in the context of the retirement or buy-out of a former partner: Drake v Harvey; Ham v Ham; Ham v Bell - The role, if any, of the doctrine of repudiation in the context of partnerships (Golstein v Bishop) and LLPs (Flanagan v Liontrust Management LLP) - What nature of “business” may constitute a partnership (Bhatti v HMRC) - Impact of changes made to the insolvency regime (including the Insolvency Rules 2016) on insolvency of partnerships and LLPs
Author: John Thurston
Publisher: A&C Black
ISBN: 1780433573
Category : Law
Languages : en
Pages : 661
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Book Description
A Practitioner's Guide to Trusts is a step-by-step guide to all the practical aspects of trust law. Written by an expert and highly respected author, this handbook provides practical information that is as useful to accountants and trust practitioners as it is to lawyers.Written by an expert and highly respected author, this handbook provides practical information that is as useful to accountants and trust practitioners as it is to lawyers. It has been fully updated and revised to take into account the latest Finance Act.KEY FEATURES:Includes changes to IHT treatment of trusts subject to the relevant property regime (simplification of the calculation of IHT charges on trusts at ten-yearly intervals or when assets are transferred out of the trust);Expanded analysis on income tax and CGT treatment of trusts;The book has been designed to make key information easy to find and assimilate and includes signposts to provide useful summaries and focus points to highlight important issues;Case law includes the IHT Pawson holiday let case (28 Jan 2013).Includes coverage of the following areas:Breach of trust;Capital Gains Trust and second residences;Income tax and settlor interested trusts;Ownership of house (Jones v Kernott);Ownership of monies in joint bank account;Proprietary estoppel;Removal of trustees;Severance of joint tenancy.Previous edition ISBN: 9781847667687
Author: Niklas Schmidt
Publisher: Kluwer Law International B.V.
ISBN: 9403523514
Category : Law
Languages : en
Pages : 677
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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.
Author: Tanya Aplin
Publisher: OUP Oxford
ISBN: 0191640395
Category : Law
Languages : en
Pages : 1634
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Book Description
Francis Gurry's renowned work, Breach of Confidence, published in 1984, was groundbreaking and invaluable in the field of intellectual property as the first text to synthesise the then burgeoning case law on breach of confidence into a systematic form. A highly regarded book, it was the first point of resort for practitioners and a key source for judges. Aplin, Bently, Johnson and Malynicz bring us a new edition of this important work, which remains faithful to the original in its approach, but is fully updated in light of the developments since the first edition. The authors expand upon the original work, in particular adding new material on the history and current relevance of the action for breach of confidence, . The authors stress both the advantages and disadvantages of the action for breach of confidence and, like Gurry, they constantly distinguish the action from associated legislative regimes which regulate the access to, acquisition, use and disclosure of information. The book extensively references the many analyses of the data protection regime and considers also issues of jurisdiction and choice of applicable law. Bringing together their particular skills and interests, the three authors produce a fresh re-writing of a highly significant text which retains the academic quality and precision of the original and stakes its claim once more as the leading authority in the field.
Author: Great Britain
Publisher: The Stationery Office
ISBN: 9780105403074
Category : Law
Languages : en
Pages : 776
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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
