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Full 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 reformsTax 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)
Contents
PrefaceTable of statutesTable of statutory instruments and other guidanceTable of casesList of examplesList of abbreviationsChapter 1: Starting a business - choosing an appropriate trading vehicleChapter 2: Incorporation and disincorporationChapter 3: PartnershipsChapter 4: Company purchase of own sharesChapter 5: Reduction of capitalChapter 6: Groups and substantial shareholdingsChapter 7: Reorganisations and reconstructionsChapter 8: Selling or winding-up an owner-managed companyChapter 9: Tax planning for the non-resident and non-domiciledChapter 10: Agency workers and intermediariesChapter 11: Stamp taxesChapter 12: Business and agricultural property relief and woodlands reliefChapter 13: Private residence reliefChapter 14: Tax planning with trustsChapter 15: Payments made on the termination of employmentChapter 16: Separation and divorceChapter 17: Research and development reliefChapter 18: The patent boxChapter 19: Investors' reliefChapter 20: Extracting funds from the companyChapter 21: Capital allowances on property transactionsIndex
