This book should be of benefit to the tax practitioner who needs to be aware of all the relevant practices and concessions to ensure that unnecessary changes to tax are not incurred. Consisting of short summaries of the practices and concessions and an analysis of their implications, the entries in this book are arranged alphabetically within subject groupings. There is also an analysis of their implications.
This book should be of benefit to the tax practitioner who needs to be aware of all the relevant practices and concessions to ensure that unnecessary changes to tax are not incurred. Consisting of short summaries of the practices and concessions and an analysis of their implications, the entries in this book are arranged alphabetically within subject groupings. There is also an analysis of their implications.
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Maße
Höhe: 240 mm
Breite: 168 mm
Gewicht
ISBN-13
978-0-85121-928-8 (9780851219288)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Small companies rate of corporation tax; extended visits and UK residence; finance lease rental payments; actors and entertainers - assessment to tax; qualifying corporate bonds and CGT; relief for bad debts; double taxation - Ghana; Barlow Clowes and taxpayers; IHT - annual exemption; IHT - interests in possession; time limits for payment of tax; gifts and discretionary trusts; IHT - dispositions by transfers; gifts and discretionary trusts; retirement relief and CGT; MIRAS further advances; replacement loans-remortgages; retentions and mortgage interest relief; CGT - partial rollover relief. Part contents.
