New planning strategies and tax saving opportunities
Tax Planning 2013/14 covers the many situations and tax planning opportunities that practitioners 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 and is fully updated to the latest Finance Act.
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.
Previous ISBN: 9781847669704
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
Chapter 1: Starting a business - choosing an appropriate trading vehicle Chapter 2: Incorporation and disincorporation Chapter 3: Corporate partnerships Chapter 4: Company purchase of own shares Chapter 5: Groups Chapter 6: Reorganisations and reconstructions Chapter 7: Selling or winding-up an owner-managed company Chapter 8: Employment income provided through third parties (disguised employee remuneration) Chapter 9: Tax planning for the non-resident and non-domiciled Chapter 10: Tax-efficient investments Chapter 11: Pensions Chapter 12: Business and agricultural property relief and woodlands relief Chapter 13: Wills, variations and disclaimers Chapter 14: Tax planning with trusts Chapter 15: Payments made on the termination of employment Chapter 16: Separation and divorce Chapter 17: Research and development relief Chapter 18: Defending tax planning through litigation