New planning strategies and tax saving opportunities Tax Planning 2010/11 covers the many situations and tax planning opportunities that practitioner's encounter everyday when dealing with their clients' tax affairs. Written by some of the UK's leading tax specialists and experienced authors, this book clearly and concisely explains key tax planning ideas and concepts: Fully updated to Finance Act 2010 and Finance (No 2) Act 2010, as well as covering announcements in the Budget on 22 June 2010 taking effect at a later date; Updated references to Corporation Tax Act 2010 and Taxation (International and Other Provisions) Act 2010; and covers recent cases decisions and new HMRC practices. This book is full of easily implementable technical suggestions and advice. It outlines the planning opportunities and potential pitfalls concerning specific transactions and circumstances and demonstrates how to successfully organise and structure the finances of individuals, trusts, and unincorporated businesses and companies.
Practical and user-friendly, it contains worked examples throughout, and the short paragraphs and bullet-point style will help you to locate the information you need quickly and efficiently. Contributors include tax experts Jennifer Adams, John Baldry, David Brookes, Rebecca Cave, George Duncan, Toby Harris, Robert maas, Partha Ray and Alec Ure. This tax planning title concentrates on key areas of tax planning which are of greater relevance to the tax practitioner on a day-to-day basis.
Mark McLaughlin is a Fellow of the Chartered Institute of Taxation and a member of the Association of Taxation Technicians and of the Society of Trust Estate Practitioners.
1 Starting a business - choosing an appropriate trading vehicle; 2 Incorporation; 3 Company purchase of own shares; 4 Groups; 5 Disincorporating a business; 6 Current tax planning issues for owner-manages company sales; 7 Winding-up the family or owner-managed company; 8 Tax planning for the non-resident and non-domiciled; 9 Tax-efficient investments; 10 Pensions; 11 Business property relief; 12 Agricultural property relief and woodlands relief; 13 Wills, variations and disclaimers; 14 Tax planning with trusts; 15 Tax planning for the family home; 16 Separation and divorce; 17 Anti-avoidance.