Taxation

Finance Act 2017

Author: Alan Melville

Publisher: Pearson Higher Ed

ISBN: 1292200812

Category: Business & Economics

Page: 624

View: 9311

DOWNLOAD NOW »

This edition brings the book completely up to date with the provisions of the Finance Act 2017, including: • Making Tax Digital (MTD) • Revised Budget timetable • Income tax in Scotland • Cash basis for property businesses • Employee shareholder status • Taxation of termination payments • The cash basis threshold • Enabler penalties • Reform of corporate loss relief • Corporate interest expense restriction • IHT main residence nil-rate band • Deemed domicile This book will be of value to both undergraduate and professional students of business and accounting, and will be particularly useful for students preparing for the following examinations: ICAEW Certificate Level, Principles of Taxation; ACCA Fundamentals Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA Diploma Stage, Taxation; AAT Professional Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation; Business Taxation and Accounting Principles; AIA Foundation Level, Auditing and Taxation; IFA Level 4, Tax for SMEs.
Release

Melville's Taxation: Finance Act 2018

Author: Alan Melville

Publisher: Pearson UK

ISBN: 1292248513

Category:

Page: 624

View: 9250

DOWNLOAD NOW »

This edition brings the book completely up to date with the provisions of Finance (No.2) Act 2017 and Finance Act 2018, including: • Making Tax Digital (MTD) developments • Scottish rates of income tax • Reduction in the dividend allowance • Gift Aid donor benefit rules • Cash basis for property income • Mileage rates for landlords • Reforms to venture capital schemes • Increase in the diesel supplement • Increase in R&D expenditure credit • Freezing of indexation allowance • Reform of corporation tax loss relief • Freezing of VAT registration threshold
Release

The Criminal Finances Act 2017

Author: Jonathan S Fisher,Anita Clifford

Publisher: Taylor & Francis

ISBN: 1351053949

Category: Law

Page: 283

View: 1371

DOWNLOAD NOW »

The Criminal Finances Act 2017 introduced the most radical change to tackling money laundering and corruption, recovering the proceeds of crime and counter terrorist financing, since the Proceeds of Crime Act was passed in 2002. This book will provide an excellent commentary on the changes introduced by the Act, with practical insights and an explanation of the Act’s provisions. Topics included are: money laundering; unexplained wealth orders; terrorist property; tax evasion; and reasonable prevention procedures. Authored by Jonathan Fisher QC and Anita Clifford, barristers specializing in proceeds of crime and financial crime cases, this book will be of great interest and importance to all legal professionals working in the financial sector.
Release

Contemporary Issues in Accounting

The Current Developments in Accounting Beyond the Numbers

Author: Elaine Conway,Darren Byrne

Publisher: Springer

ISBN: 3319911139

Category: Business & Economics

Page: 203

View: 6717

DOWNLOAD NOW »

The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.
Release

Taxation of Small Businesses

2017-2018

Author: Malcolm James

Publisher: Spiramus Press Ltd

ISBN: 1910151602

Category: Business & Economics

Page: 480

View: 7707

DOWNLOAD NOW »

The Taxation of Small Businesses 2017-18 is a practical guide to all aspects of direct taxation of small businesses in one volume. It is ideal for sole practitioners and small partnerships, but will be a handy reference guide for all tax advisers. The book aims to give a clear explanation of the relevant legislation and practical advice on ways of minimising clients’ tax liabilities and warning against common pitfalls. The tenth edition has been updated to incorporate changes as a result of the Finance Act 2017. The tax advantages of incorporating a small business need weighing up carefully, and business owners need to decide whether or not the advantages outweigh the additional burden of compliance. Major topics covered by the book include: • Taxation of Business Profits, • Taxation of Employment, • Corporation Tax, • National Insurance, • Capital Gains Tax, • Inheritance Tax, and • Pensions
Release