Published as part of a two-volume set, this highly practical tax book provides expert guidance on how to approach real-life computations by detailing all the relevant points from current legislation, case law and other official material in the required format. Tolley's Taxwise II 2002-03 covers: Inheritance Tax, Taxation of Trusts and Taxation of Estates. Written by tax experts who are renowned not only for their technical skills but also for their ability to make sense of complex subjects. Required reading for all students in professional tax examinations. See also Tolley's VATwise in the Value Added Tax Section.
Tolley's Insolvency Law Service is the ideal solution for those who want to reduce the time they spend hunting for information. Whether the client is an individual or a company, a creditor or debtor, Tolley's Insolvency Law is an invaluable companion, saving you time and effort. Leading insolvency experts provide updates six times a year. A practical approach avoids technical jargon in favour of a straightforward explanation of the facts. Users value the first class commentary, guidance and advice on the many methods and solutions relating to personal and corporate insolvency, and rely on Tolley's Insolvency Law as the very first port of call for any insolvency query. A newsletter is provided 12 times a year with this service. This includes topical articles, legislative changes and case updates. Six service updates per year. A practical hands-on approach - ideal for today's busy practitioner.Updates are invoiced separately.
This new edition of a standard text, the first of two volumes, offers guidance to students, practitioners and professional tax advisers on how to approach real-life tax computations. It illustrates how the legislation works in practice.
Incorporating and Disincorporating a Business provides clear, detailed and practical guidance on the tax issues, planning points and pitfalls which may be encountered when incorporating a sole trade or partnership business, or when transferring a company's business to a sole trader or partnership.This book guides readers through the advantages and disadvantages of incorporation and disincorporation, and also addresses related company law, commercial and other practical issues.The book is intended as a single point of reference for tax practitioners and business proprietors who need a practical guide to tackling the complexities of incorporating and disincorporating a business. It includes checklists and worked examples throughout, as well as 'Signposts' at the start of each chapter and 'Focus' points to highlight important considerations. Standard claims, elections and proformas are also included.This title includes full coverage of disincorporation issues following the introduction of Disincorporation relief in Finance Act 2013. Detailed coverage of all taxation issues that may apply to small businesses, including NIC, CGT, IHT, VAT and capital allowances as well as coverage of legal, accounting and compliance issues to be aware of are also included.Written by practitioners who advise clients on incorporation and post-incorporation issues, this book aims to answer commonly-asked questions and includes new chapters on hot topics such as incorporation of an LLP's business and incorporation of property portfolios.Practical approach, highlighting specific planning issues, pitfalls for the unwary, worked examples, case studies and standard claims, elections and pro-formas.
The Times Law Reports comprises of the text of the case reports which appear in The Times, to which have been added catchwords summarising the content. The reports comprise brief introductions to the cases and the salient points of the judgments. The Times Law Reports are universally acknowledged for their quality and authority. The Editor, Iain Sutherland, and all the law reporters are barristers or advocates.The reports cover every branch of the law and come from a wide range of jurisdictions including the courts of England and Wales and Scotland, the European Court of Justice in Luxembourg, the European Court of Human Rights in Strasbourg and the International Court of Justice in The Hague.
