Tolley's Tax Cases 2008

Tolley's Tax Cases 2008 PDF Author: Alan Dolton
Publisher: Tolley
ISBN: 9780754534754
Category : Taxation
Languages : en
Pages : 0

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Book Description
This is your complete guide to Court and Special Commissioners' decisions relevant to current direct tax legislation. This unique handbook contains concise summaries of over 2,800 tax cases from 1875 right up to the very latest cases including Garnett v Jones (Arctic Systems Ltd), Test Claimants in the Thin Cap Group Litigation v CIR, Mars UK Ltd v Small and William Grant and Sons Distillers Ltd v HMRC. Fully updated to take account of the Income Tax Act 2007, it features a new chapter on 'company liquidation and receivership' which brings together summaries of cases dealing with this important subject. Also, the chapter on the 'Enterprise Investment Scheme' has been substantially amended, with six new subsections, to facilitate rapid identification of relevant precedents and provide easy reference to the revised legislation (ITA 2007, ss 156-257).This authoritative text is the only book of its kind to contain summaries of all important court decisions relevant to direct tax legislation. With chapters arranged in alphabetical order for easy referencing and a comprehensive index, you can find all the answers you require quickly and easily.

Tolley's Tax Cases 2008

Tolley's Tax Cases 2008 PDF Author: Alan Dolton
Publisher: Tolley
ISBN: 9780754534754
Category : Taxation
Languages : en
Pages : 0

Get Book Here

Book Description
This is your complete guide to Court and Special Commissioners' decisions relevant to current direct tax legislation. This unique handbook contains concise summaries of over 2,800 tax cases from 1875 right up to the very latest cases including Garnett v Jones (Arctic Systems Ltd), Test Claimants in the Thin Cap Group Litigation v CIR, Mars UK Ltd v Small and William Grant and Sons Distillers Ltd v HMRC. Fully updated to take account of the Income Tax Act 2007, it features a new chapter on 'company liquidation and receivership' which brings together summaries of cases dealing with this important subject. Also, the chapter on the 'Enterprise Investment Scheme' has been substantially amended, with six new subsections, to facilitate rapid identification of relevant precedents and provide easy reference to the revised legislation (ITA 2007, ss 156-257).This authoritative text is the only book of its kind to contain summaries of all important court decisions relevant to direct tax legislation. With chapters arranged in alphabetical order for easy referencing and a comprehensive index, you can find all the answers you require quickly and easily.

Simon's Taxes

Simon's Taxes PDF Author: John Allsebrook Simon Simon (1st viscount)
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 0

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Book Description


Multistate and Multinational Estate Planning

Multistate and Multinational Estate Planning PDF Author: Jeffrey A. Schoenblum
Publisher: CCH
ISBN: 9780808092285
Category : Business & Economics
Languages : en
Pages : 2890

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Book Description


Taxation of Company Reorganisations

Taxation of Company Reorganisations PDF Author: Pete Miller
Publisher: Bloomsbury Publishing
ISBN: 1526511517
Category : Business & Economics
Languages : en
Pages : 749

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Book Description
Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)

Tolley's Discrimination in Employment Handbook

Tolley's Discrimination in Employment Handbook PDF Author: Sarah Gregory
Publisher: Tolley Publishing Company, Limited
ISBN: 9780754538851
Category : Discrimination in employment
Languages : en
Pages : 0

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Book Description
Providing an authoritative, comprehensive, user-friendly text on all areas of discrimination in one portable handy book, this title includes analysis and commentary on new employment legislation such as the Equality Act 2010 and the Employment Act 2008.

The Biology of Chameleons

The Biology of Chameleons PDF Author: Krystal A. Tolley
Publisher: Univ of California Press
ISBN: 0520276051
Category : Science
Languages : en
Pages : 304

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Book Description
They change color depending on their mood. They possess uniquely adapted hands and feet distinct from other tetrapods. They feature independently movable eyes. This comprehensive volume delves into these fascinating details and thorough research about one of the most charismatic families of reptilesÑChameleonidae. Written for professional herpetologists, scholars, researchers, and students, this book takes readers on a voyage across time to discover everything that is known about chameleon biology: anatomy, physiology, adaptations, ecology, behavior, biogeography, phylogeny, classification, and conservation. A description of the natural history of chameleons is given, along with the fossil record and typical characteristics of each genus. The state of chameleons in the modern world is also depicted, complete with new information on the most serious threats to these remarkable reptiles.

Opinion Writing and Case Preparation

Opinion Writing and Case Preparation PDF Author: The City Law School
Publisher: Oxford University Press, USA
ISBN: 0198714432
Category : Law
Languages : en
Pages : 377

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Book Description
This manual considers the importance of qualities such as clarity, precision and the use of plain English. It examines the stages involved in providing written advice for the client, from initial analysis to final draft.

Children

Children PDF Author: Andrew Bainham
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 692

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Book Description
Written by the author of Children - The New Law (a guide to the Children Act 1989), this student textbook deals with the law relating to children. It should be a useful text for all those involved in courses related to child law.

Tolley's Complete Income Tax, Sur-tax, &c. Chart-manual of Rates, Allowances & Abatements for ...

Tolley's Complete Income Tax, Sur-tax, &c. Chart-manual of Rates, Allowances & Abatements for ... PDF Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 272

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Book Description


Wealth Management Planning

Wealth Management Planning PDF Author: Malcolm James Finney
Publisher: John Wiley & Sons
ISBN: 0470742313
Category : Business & Economics
Languages : en
Pages : 588

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Book Description
Wealth Management Planning addresses the major UK tax issues affecting wealth management planning for both the UK domiciled and non-UK domiciled individual. It explains, with numerous worked practical examples, the principles underpinning the three main taxes: income tax; capital gains tax; and inheritance tax. It is aimed at those involved in providing advice in the field of wealth management planning including solicitors, accountants, financial planners, private bankers, trustees, students of tax and law and the layman seeking in depth knowledge. The recent Finance Acts 2006 and 2008, in particular, have modified significantly the tax rules in key areas applicable to wealth management planning. These new tax rules are all addressed in detail in this book and include the pre and post Finance Act 2006 inheritance tax treatment of trusts; the new post Finance Act 2008 residence rules; and the new Finance Act 2008 rules applicable to non-domiciled individuals and the tax treatment of off shore trusts. In view of the increasingly international nature of wealth management planning the book attempts to place the UK tax rules in an international context addressing such issues as: the role of wills in the international arena; the implications of the EU; the suitability of off shore financial centres; and the role and use of double taxation agreements. Appendices bring together useful material produced by HMRC and a detailed bibliography for the interested reader is also included. “ This book gives comprehensive coverage to the complicated subject of taxation for Financial Planners. It will be very valuable to all those Financial Planners who wish to extend their learning and reference and desire to meet the needs of clients”. NICK CANN, CHIEF EXECUTIVE OF THE INSTITUTE OF FINANCIAL PLANNING. “ In this book, Malcolm Finney presents a comprehensive summary of the UK tax rules in straightforward language and with many practical examples. It is a notable achievement to put incomprehensible tax legislation into such readily understandable terms; anyone advising on wealth management will find this to be an invaluable guide to the subject”. MALCOLM GUNN, CONSULTANT, SQUIRE, SANDERS & DEMPSEY “ The author demonstrates considerable skill in explaining complicated tax rules in a manner that makes them easy to assimilate and understand. The book contains Chapter summaries, useful Appendices and numerous worked examples, which provide a very clear, helpful explanation of some difficult tax rules. The book’s contents cover wide areas of the tax system, and yet provide sufficient technical depth to be a valuable point of reference for those involved in wealth management and financial planning”. MARK McLAUGHLIN, MARK McLAUGHLIN ASSOCIATES, MANAGING EDITOR OF TAXATIONWEB “ A valuable new text explaining the tax treatment applicable to financial planning products and strategies for UK domiciled persons (UK resident or expats) and non domiciled UK residents. This book will be of interest to a wide readership ranging from students of law and tax, the interested layman seeking in depth knowledge and professionals including solicitors, accountants, financial planners, private bankers and trustees. Malcolm is to be commended on distilling a vast amount of detailed material into a logical and well ordered framework”. ANDREW PENNEY, MANAGING DIRECTOR, ROTHSCHILD TRUST CORPORATION LTD “ Malcolm Finney’s book is stimulating, innovative and refreshingly practical. Anyone wanting either a high-level understanding of tax principles involved in wealth management or a deeper insight should read this book”. JACOB RIGG, HEAD OF POLICY, SOCIETY OF TRUST AND ESTATE PRACTITIONERS, ST