Tolley's Tax Cases 2014

Tolley's Tax Cases 2014 PDF Author: Alan Dolton
Publisher: Tolley
ISBN: 9780754549451
Category : Taxation
Languages : en
Pages : 0

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Book Description
Tolley's Tax Cases is the only book of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation. Concise summaries of over 2,800 tax cases span from 1875 to the present day. This offers an important historical context to current tax legislation. The new edition is alphabetically arranged with a comprehensive index to ensure you locate accurate answers immediately.

Tolley's Tax Cases 2014

Tolley's Tax Cases 2014 PDF Author: Alan Dolton
Publisher: Tolley
ISBN: 9780754549451
Category : Taxation
Languages : en
Pages : 0

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Book Description
Tolley's Tax Cases is the only book of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation. Concise summaries of over 2,800 tax cases span from 1875 to the present day. This offers an important historical context to current tax legislation. The new edition is alphabetically arranged with a comprehensive index to ensure you locate accurate answers immediately.

Tolley's Income Tax 2014-15 Main Annual

Tolley's Income Tax 2014-15 Main Annual PDF Author: David Smailes
Publisher:
ISBN: 9780754549253
Category : Income tax
Languages : en
Pages : 2147

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Book Description
Tolley's Income Tax, now in its 100th edition but fully tailored to the 21st century, is the definitive work on the subject, providing comprehensive, but straightforward and concise coverage of the relevant statute law, case law and HMRC practice for not only the current year but the last four years as well. Its alphabetical, topic-organised presentation, with extensive cross-referencing, supported by full details of source materials and a wide-ranging index, will lead you quickly and directly to the information you require. Numerous fully-updated worked examples provide further clarification of the more complex points.

Tolley's VAT Cases 2014

Tolley's VAT Cases 2014 PDF Author: Alan Dolton
Publisher: Tolley
ISBN: 9780754549543
Category : Value-added tax
Languages : en
Pages : 0

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Book Description
This latest edition confirms the publication's illustrious reputation as the definitive guide to VAT cases. It includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2014. Cases are classified into chapters which are arranged alphabetically, making navigation quick and simple, and allowing case summaries from any year to be rapidly located.

Tolley's Capital Gains Tax 2014-15 Main Annual

Tolley's Capital Gains Tax 2014-15 Main Annual PDF Author: Kevin Walton
Publisher:
ISBN: 9780754549161
Category : Capital gains tax
Languages : en
Pages : 1568

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Book Description
Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

Practical Share Valuation

Practical Share Valuation PDF Author: Nigel Eastaway
Publisher: Bloomsbury Publishing
ISBN: 152650510X
Category : Law
Languages : en
Pages : 1071

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Book Description
Provides a reference point for practitioners, who may need to prepare or review a valuation of shares or intangible assets, and acts as a practical guide to the more straightforward valuations which are required for tax purposes. Practical Share Valuation combines decades of the authors' practical experience in order to provide a reference guide to the valuation of unquoted shares and intangible assets as well as a practical handbook for practitioners preparing more routine valuations for tax purposes. The book highlights the relevant case law relating to valuations and also provides a handy list of additional data sources to aid the valuer in gaining access to the comparator data and latest valuation standards available. Whether you need to prepare a valuation or review work prepared by another practitioner, this book provides a wealth of easily accessible information, hints and tips to help you navigate through the potential minefield of share valuations. The seventh edition includes the following updates: - Full analysis of new legislation proposed on bringing non-resident companies with UK taxable income and gains from the disposal of UK residential property interests within the scope of corporation tax; - Guidance on new penalties in connection with offshore matters and offshore transfers (FA 2016), for inheritance tax for transfers of value on or after 1 April 2017 and for income and CGT from April 2016, in particular a new asset-based penalty for certain offshore disclosure inaccuracies and failures; - Commentary on several well-publicised litigation battles regarding failed tax avoidance schemes, such as HMRC vs Ingenious Media and HMRC vs Rangers Football Club; - Changes to the Companies Act 2006 and new reporting requirements as a result of the transition to FRS 102 and FRS 105 (effective for accounting periods on or after 1 January 2016); - Updated guidance from HMRC Shares and Assets Valuations and International Valuation Standards 2017.

Tolley's International Taxation of Upstream Oil and Gas

Tolley's International Taxation of Upstream Oil and Gas PDF Author: John Abrahamson
Publisher:
ISBN: 9780754550099
Category : Natural gas
Languages : en
Pages : 316

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Book Description
The scope of this title is to introduce and review significant international tax issues for upstream oil and gas operations. The book is based on introducing and explaining practical upstream tax issues, with an emphasis on tax risk management and related tax planning. Readers will develop skills in identifying tax exposures and opportunities, managing tax negotiations, and applying tax planning solutions. The book is intended to benefit accountants, lawyers, economists, financial managers and government officials. The book aims to be the first choice for the new starter in upstream oil and gas taxation. It also aims to be the best introduction of international tax issues relating to upstream oil and gas, enabling the reader to analyse and understand new situations and circumstances, rather than an encyclopaedic reference of tax issues.

Tolley's Yellow Tax Handbook 2020-21

Tolley's Yellow Tax Handbook 2020-21 PDF Author:
Publisher: Tolley
ISBN: 9781474314183
Category :
Languages : en
Pages : 18348

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Book Description
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.

Tolley's Yellow Tax Handbook 2021-22

Tolley's Yellow Tax Handbook 2021-22 PDF Author: Anne Redston
Publisher:
ISBN: 9781474317665
Category : Capital gains tax
Languages : en
Pages :

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Book Description


Opinion Writing and Case Preparation

Opinion Writing and Case Preparation PDF Author: The City Law School
Publisher: Oxford University Press
ISBN: 0198765983
Category : Law
Languages : en
Pages : 395

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Book Description
Opinion Writing and Case Preparation equips trainee barristers with the tools and techniques they need to identify, analyse, and present convincing legal arguments, and gives a thorough grounding in the skill of writing opinions. With its systematic approach to legal research and fact management, the manual provides trainee barristers with an efficient and reliable method for preparing a client's case. The fundamental qualities of effective writing are also clearly identified and explained, helping you develop this essential skill. Particular care is taken to guide you through the appropriate ways of writing opinions in a variety of contexts.

Principles of International Taxation

Principles of International Taxation PDF Author: Lynne Oats
Publisher: Bloomsbury Publishing
ISBN: 1526519577
Category : Business & Economics
Languages : en
Pages : 709

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Book Description
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.