This new book provides professional advisers with information on tax planning, from basic principles to precisely where and how a tax bill can be reduced. Completely updated, it discusses all the major changes from the Finance Act 1988 which includes personal taxation, home loans, covenants, matrimonial aspects, fringe benefits, Lloyds underwriters and rebasing of capital gains and inheritance taxes. Emphasis throughout is on practical application, using worked examples and references to Inland Revenue practice and concessions. It also explains possible tax planning opportunities and highlights recent changes in statute and case law.
This new book provides professional advisers with information on tax planning, from basic principles to precisely where and how a tax bill can be reduced. Completely updated, it discusses all the major changes from the Finance Act 1988 which includes personal taxation, home loans, covenants, matrimonial aspects, fringe benefits, Lloyds underwriters and rebasing of capital gains and inheritance taxes. Emphasis throughout is on practical application, using worked examples and references to Inland Revenue practice and concessions. It also explains possible tax planning opportunities and highlights recent changes in statute and case law.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Illustrationen
cases of tables and statutes, index
Maße
Höhe: 240 mm
Breite: 160 mm
ISBN-13
978-0-85121-466-5 (9780851214665)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Tax planning principles; husband and wife; children and dependants; family trusts; earned income - employees; earned income - self-employed; tax-effective investments; family companies; partnerships; farms, land and property; provision for retirement and death; emigration and overseas activities. Appendices: guidance note TR588 - Furniss v Dawson; memorandum TR657 - company reconstructions and amalgamations clearances under CGTA 1979, s 88; earn-outs - text of new Inland Revenue concession (26 April 1988).