McLaughlin | Tax Planning 2018/19 | Buch | sack.de

McLaughlin Tax Planning 2018/19



Erscheinungsjahr 2018, 1240 Seiten, Kartoniert, Paperback, Format (B × H): 156 mm x 234 mm, Gewicht: 454 g
ISBN: 978-1-5265-0761-7
Verlag: BLOOMSBURY PROFESSIONAL


McLaughlin Tax Planning 2018/19

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)

Weitere Infos & Material


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


Maas, Robert
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.

Rayney, Peter
Peter Rayney practises as an independent tax consultant. He was previously a tax partner with BDO for over 20 years and during the last four years he was BDO's National Tax Technical Partner. He specialises in Corporate Tax/OMB Tax and Corporate Finance Tax. Peter is Chairman of the ICAEW Tax Faculty's Tax Committee and Deputy President of the Chartered Institute of Taxation. He has won the 'Tax Writer of the Year' award an unprecedented three times at the Taxation Awards.

Williams, Chris
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.

Erwood, Chris
Chris Erwood CTA ATT TEP has 35+ years practical experience at senior level within the field of estate and trust taxation reflecting a balanced mix of HMRC, Big 4 Accountancy and FTSE100 Industry background. Chris is the tax director of Erwood & Associates Ltd which provides a specialist capital taxes consultancy service to the HNWI client and their professional advisors. She is a popular circuit lecturer, regular contributor to technical journals, published technical author in her specialist field of IHT, Estate and (onshore/offshore) Trust taxation and expert consultant to the South West professional forum. A former tutor and external examiner on the tax module of the STEP Diploma programme, Chris is a quality assurance manager on the CIOT chartered tax adviser exam programme.

Whiscombe, David
David Whiscombe CTA (Fellow) is an independent consultant to BKL, Former HM Inspector of Taxes and a Barrister (unregistered).

McLaughlin, Mark
Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP

TAX CONSULTANT

From January 1998 until December 2018, Mark was a consultant in his own tax practice, Mark McLaughlin Associates, which provided tax consultancy and support services to professional firms throughout the UK.

Mark is now a consultant with The TACS Partnership, an independent tax advisory firm that provides high quality, independent advice on all UK taxation matters.

He is a member of the Chartered Institute of Taxation's Private Client (UK and International) 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 2019/20 (Bloomsbury Professional), and is a co-author of the 'Inheritance Tax' Annuals 2006/07 to 2019/20 (Bloomsbury Professional).

Mark is Editor and a co-author of 'Tax Planning' (Bloomsbury Professional). He is a co-author of 'Ray & McLaughlin's Practical IHT Planning' (Bloomsbury Professional). Mark is also co-author of 'Incorporating and Disincorporating a Business' (Bloomsbury Professional).

He is Editor and co-author of 'HMRC Investigations Handbook' (Bloomsbury Professional). Mark is a co-author and General Editor of 'Buy-To-Let Property Tax Handbook' (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 of TaxationWeb (www.taxationweb.co.uk), which provides free information and resources on UK taxes to taxpayers and professionals.

TAX INSIDER

Mark is a Director of Tax Insider, and Editor of Tax Insider, Property Tax Insider and Business Tax Insider, which are monthly publications aimed at providing tax tips and tax saving ideas for taxpayers and professional advisers. He is also Chief Contributor to McLaughlin's Tax Case Review, a monthly journal published by Tax Insider.

Fairpo, Anne
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.

Miller, Pete
Pete Miller has nearly 32 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, the transactions in securities rules, the anti-phoenixing rules, HMRC clearances, taxation of intangible assets and the patent box legislation.

Pete speaks and writes regularly on tax issues and is lead author of Taxation of Company Reorganisations (Bloomsbury Professional, 6th Edition due May 2019).

McLaughlin, Mark
Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP

TAX CONSULTANT

From January 1998 until December 2018, Mark was a consultant in his own tax practice, Mark McLaughlin Associates, which provided tax consultancy and support services to professional firms throughout the UK.

Mark is now a consultant with The TACS Partnership, an independent tax advisory firm that provides high quality, independent advice on all UK taxation matters.

He is a member of the Chartered Institute of Taxation's Private Client (UK and International) 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 2019/20 (Bloomsbury Professional), and is a co-author of the 'Inheritance Tax' Annuals 2006/07 to 2019/20 (Bloomsbury Professional).

Mark is Editor and a co-author of 'Tax Planning' (Bloomsbury Professional). He is a co-author of 'Ray & McLaughlin's Practical IHT Planning' (Bloomsbury Professional). Mark is also co-author of 'Incorporating and Disincorporating a Business' (Bloomsbury Professional).

He is Editor and co-author of 'HMRC Investigations Handbook' (Bloomsbury Professional). Mark is a co-author and General Editor of 'Buy-To-Let Property Tax Handbook' (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 of TaxationWeb (www.taxationweb.co.uk), which provides free information and resources on UK taxes to taxpayers and professionals.

TAX INSIDER

Mark is a Director of Tax Insider, and Editor of Tax Insider, Property Tax Insider and Business Tax Insider, which are monthly publications aimed at providing tax tips and tax saving ideas for taxpayers and professional advisers. He is also Chief Contributor to McLaughlin's Tax Case Review, a monthly journal published by Tax Insider.


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