Tax Planning 2018/19

Tax Planning 2018/19

By: Mark McLaughlin (editor), Anne Fairpo (contributor), Mark McLaughlin (contributor), Pete Miller (contributor), David Whiscombe (contributor), Robert Maas (contributor)Paperback

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Description

Are your clients fully aware of their tax planning opportunities? The government and HMRC continue to clamp down on what they regard as tax avoidance and unacceptable tax planning. This can have unfortunate and unexpected consequences for taxpayers, and also unpleasant implications for `enablers' of defeated tax avoidance. There is still much that can legitimately be done to save or reduce tax. Written by some of the leading tax experts in the UK, Tax Planning 2018/19 aims to point out some of the areas where such planning opportunities still exist. As clients of professional firms expect prompt, appropriate and up-to-date advice from their advisers on minimising tax liabilities, this book is essential for tax practitioners, accountants, solicitors and independent financial advisers. Key updates since the last edition include the following changes made by the Finance (No 2) Act 2017: - New termination payment tax rules - Substantial shareholdings exemption amendments - Domicile and the new deemed domicile reforms Tax Planning 2018/19 also includes: - New chapters on capital allowances and commercial property and stamp taxes (including the new Welsh Land Transaction Tax) - Commentary on the effects of the new partnership taxation legislation concerning profit sharing arrangements between partners and reporting requirements - Commentary dealing with the reforms around the taxation of income arising and gains accruing to offshore trusts - New case law, including Stephen Bailey v HMRC, W&H Ritchie v HMRC (private residence relief) and HMRC v McQuillan (entrepreneurs' relief)

About Author

MARK MCLAUGHLIN CTA (Fellow) ATT TEP Mark McLaughlin is a Fellow of the Chartered Institute of Taxation and a member of the Association of Taxation Technicians and the Society of Trust and Estate Practitioners. TAX CONSULTANT Since January 1998, Mark has been a consultant in his own tax practice, Mark McLaughlin Associates, which provides tax consultancy and support services to professional firms throughout the UK. Mark is a member of the Chartered Institute of Taxation's Capital Gains Tax & Investment Income and Succession Taxes Sub-Committees. Mark is also a lecturer, and has featured in online tax lectures for Tolley Seminars Online. TAX AUTHOR AND EDITOR Mark is the Editor of the Core Tax Annuals 2006/07 to 2013/14 (Bloomsbury Professional), and is a co-author of the `Inheritance Tax' Annuals 2006-07 to 2013/14 (Bloomsbury Professional). He is the Contributing Editor of Tax Rates and Tables 2010/11 to 2013/14 (Bloomsbury Professional). Mark is Editor and a co-author of `Tax Planning' 2007/08 to 2013/14 (Bloomsbury Professional). He is co-author of `Ray & McLaughlin's Practical IHT Planning' (11th Edition, Bloomsbury Professional). He is Editor and co-author of `Dealing with HMRC Enquiries 2013/14` (Bloomsbury Professional) Mark has also written numerous articles for professional publications, including `Taxation', `Tax Adviser', `Tolley's Practical Tax Newsletter' and `Tax Journal'. TAXATIONWEB Mark is a Co-Founder, Director and Technical Editor of TaxationWeb (www.taxationweb.co.uk), which provides free information and resources on UK taxes to taxpayers and professionals. Pete Miller, CTA (Fellow), Partner, The Miller Partnership Pete Miller has nearly 25 years' experience in tax, covering all aspects of business and corporation tax issues. Pete founded The Miller Partnership in 2011 to offer expert advice on all business tax issues to other advisers, particularly lawyers and accountants. Specialist areas include reorganisations and reconstructions, the substantial shareholdings exemption, transactions in securities, HMRC clearances, disguised remuneration, taxation of intangible assets and the new patent box legislation. Pete Miller joined the Inland Revenue in 1988 and was an Inspector of Taxes in Birmingham and London before moving on to posts in Policy Division and then Technical Division. Since leaving the Revenue in 1997, Pete worked for 11 years in `Big 4' firms and specialised in advising on major corporate transactions. Pete is a regular speaker at conferences and a frequent contributor to books and journals, with over 50 published articles. He is a member of the Editorial Boards of Taxation, The Tax Journal and Simon's Taxes and a Consulting Editor to TolleyGuidance. He is co-author, with George Hardy, of Taxation of Company Reorganisations (Bloomsbury Professional, 4th edition, June 2012). Anne Fairpo, CTA (Fellow) is a barrister at Temple Tax Chambers. She advises a range of clients from listed multinationals to small start-ups on all areas of corporate tax, including cross-border taxation, and employment-related tax. She is a member and Past President of the CIOT Council and has authored many books, including Taxation of Intellectual Property (Bloomsbury Professional). Throughout her career, she has advised on tax issues relating to business structures, expansion, relocation and individual transactions, and in areas as diverse as the arts, biotechnology, online learning, telecoms, surgical equipment and reloadable payment systems. MARK MCLAUGHLIN CTA (Fellow) ATT TEP Mark McLaughlin is a Fellow of the Chartered Institute of Taxation and a member of the Association of Taxation Technicians and the Society of Trust and Estate Practitioners. TAX CONSULTANT Since January 1998, Mark has been a consultant in his own tax practice, Mark McLaughlin Associates, which provides tax consultancy and support services to professional firms throughout the UK. Mark is a member of the Chartered Institute of Taxation's Capital Gains Tax & Investment Income and Succession Taxes Sub-Committees. Mark is also a lecturer, and has featured in online tax lectures for Tolley Seminars Online. TAX AUTHOR AND EDITOR Mark is the Editor of the Core Tax Annuals 2006/07 to 2013/14 (Bloomsbury Professional), and is a co-author of the `Inheritance Tax' Annuals 2006-07 to 2013/14 (Bloomsbury Professional). He is the Contributing Editor of Tax Rates and Tables 2010/11 to 2013/14 (Bloomsbury Professional). Mark is Editor and a co-author of `Tax Planning' 2007/08 to 2013/14 (Bloomsbury Professional). He is co-author of `Ray & McLaughlin's Practical IHT Planning' (11th Edition, Bloomsbury Professional). He is Editor and co-author of `Dealing with HMRC Enquiries 2013/14` (Bloomsbury Professional) Mark has also written numerous articles for professional publications, including `Taxation', `Tax Adviser', `Tolley's Practical Tax Newsletter' and `Tax Journal'. TAXATIONWEB Mark is a Co-Founder, Director and Technical Editor of TaxationWeb (www.taxationweb.co.uk), which provides free information and resources on UK taxes to taxpayers and professionals. David Whiscombe CTA (Fellow), Former HM Inspector of Taxes, Barrister (unregistered) Robert W Maas FCA FTII FIIT TEP is a tax consultant at CBW Tax. He is one the UK's leading experts on the taxation of employments, and is an experienced tax writer and speaker. Robert was awarded the Lifetime Achievement award at the Taxation Awards 2013. Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP. Chris Williams is a senior manager at Mazars LLP and proprietor of taXwords. He is a regular contributor to Tax Insider magazine and chairs the Succession Taxes sub-committee of the CIOT. Peter Rayney, Peter Rayney Tax Consulting Ltd

Contents

Preface Table of statutes Table of statutory instruments and other guidance Table of cases List of examples List of abbreviations Chapter 1: Starting a business - choosing an appropriate trading vehicle Chapter 2: Incorporation and disincorporation Chapter 3: Partnerships Chapter 4: Company purchase of own shares Chapter 5: Reduction of capital Chapter 6: Groups and substantial shareholdings Chapter 7: Reorganisations and reconstructions Chapter 8: Selling or winding-up an owner-managed company Chapter 9: Tax planning for the non-resident and non-domiciled Chapter 10: Agency workers and intermediaries Chapter 11: Stamp taxes Chapter 12: Business and agricultural property relief and woodlands relief Chapter 13: Private residence relief 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: The patent box Chapter 19: Investors' relief Chapter 20: Extracting funds from the company Chapter 21: Capital allowances on property transactions Index

Product Details

  • ISBN13: 9781526507617
  • Format: Paperback
  • Number Of Pages: 1240
  • ID: 9781526507617
  • ISBN10: 1526507617

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