Bloomsbury Professional Corporation Tax 2020/21
Bloomsbury Professional Corporation Tax 2020/21

Author: Satwaki Chanda

Publisher: Bloomsbury Professional

Published: 2020-09-17

Total Pages: 1224

ISBN-13: 9781526514530

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This annual guide to corporation tax meets the everyday needs of the busy tax adviser. It examines the rules, regulations and tax issues affecting companies in the UK. Topics covered include: Introduction to corporation tax; Trading income; Capital allowances (plant and machinery); Trading losses; Groups; Investment business; Property investment; Buildings and Structures; The Construction Industry Scheme; Close companies and connected issues; Loan relationships; Intangible fixed assets; UK Patent Box; Research and development; Creative sector tax reliefs; Chargeable gains; Reconstructions and amalgamations; Distributions; Foreign matters; Transfer pricing; Self-assessment; Rates and payment of corporation tax; Self-assessment penalties; HMRC powers; Accounting and tax; The year end. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.

Bloomsbury Professional Corporation Tax 2019/20
Bloomsbury Professional Corporation Tax 2019/20

Author: Pete Miller

Publisher: Bloomsbury Professional

Published: 2019-06-27

Total Pages: 1224

ISBN-13: 9781526510020

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This annual guide to corporation tax meets the everyday needs of the busy tax adviser. It examines the rules, regulations and tax issues affecting companies in the UK. Topics covered include: Introduction to corporation tax; Trading income; Capital allowances (plant and machinery); Trading losses; Groups; Investment business; Property investment; Buildings and Structures; The Construction Industry Scheme; Close companies and connected issues; Loan relationships; Intangible fixed assets; UK Patent Box; Research and development; Creative sector tax reliefs; Chargeable gains; Reconstructions and amalgamations; Distributions; Foreign matters; Transfer pricing; Self-assessment; Rates and payment of corporation tax; Self-assessment penalties; HMRC powers; Accounting and tax; The year end. This latest edition has been updated in line with the Finance Act 2019 and changes to HMRC guidance. It explores the following key topics: Rules dealing with new flexible use of corporate losses The restriction on the use of carried-forward losses New interest restriction, placing limits on the relief available for corporate borrowings Offshore corporates investing in UK property to be brought into the corporation tax net with many investors being subject to tax on gains for the first time Reintroduction on tax relief for goodwill in respect of certain business acquisitions where there is a strong “IP connection” The introduction of the Structures and Buildings Allowance which allow the construction costs of commercial buildings to be written down over a 50 year period. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.

Bloomsbury Professional Capital Gains Tax 2020/21
Bloomsbury Professional Capital Gains Tax 2020/21

Author: Jacquelyn Kimber

Publisher: Bloomsbury Professional

Published: 2020-12-24

Total Pages: 664

ISBN-13: 9781526514660

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Taking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2020/21 is an invaluable title for those who deal with capital gains tax on a regular basis. The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following: - The introduction of a requirement for UK resident individuals, trustees and PRs to report and make payments on account of CGT due on disposals of residential property within 30 days of completion. Previously, the 30-day payment and reporting regime had applied only to non-UK residents - The reduction in the lifetime limit for entrepreneurs' relief from £10m to £1m for disposals on or after 11 March 2020 - The renaming of ER to business asset disposal relief - The reduction in the final period exemption for main residence relief from 18 months to 9 months - The restriction of lettings relief to periods where the owner occupies a main residence alongside a tenant - The introduction of a restriction on the set off of capital losses for companies from 1 April 2020, where carried forward losses are above the £5m deductions allowance - Case law - Henkes v HMRC [2020] UKFTT 159 (TC) Tribunal jurisdiction to consider domicile The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Bloomsbury Professional Corporation Tax 2022/23
Bloomsbury Professional Corporation Tax 2022/23

Author: Satwaki Chanda

Publisher: Bloomsbury Professional

Published: 2022-09-22

Total Pages: 0

ISBN-13: 1526523604

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This annual guide to corporation tax meets the everyday needs of the busy tax adviser. A collaboration by leading tax writers Satwaki Chanda, Jacquelyn Kimber and Andrew Parkes, Corporation Tax 2022/23 examines the rules, regulations and tax issues affecting companies in the UK. The 2022/23 edition examines current legislation, changes to HMRC guidance and key developments. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Bloomsbury Professional VAT 2020/21
Bloomsbury Professional VAT 2020/21

Author: Andrew Needham

Publisher: Bloomsbury Professional

Published: 2020-12-24

Total Pages: 936

ISBN-13: 9781526514615

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This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors. Value Added Tax 2020/21 has been updated to include the following: - The VAT changes resulting from the pandemic including: - The bringing forward of the zero-rating of electronic publications - The introduction of a temporary zero-rate for PPE - The temporary 5% reduced rate for the hospitality industry - Brexit changes - The introduction of postponed accounting - Zero-rating of women's sanitary products This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice. Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent 7 years in HM Customs & Excise, firstly as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.