Taxation of Small Businesses 2023/2024

Malcolm James

The Taxation of Small Businesses 2023-24 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 sixteenth edition has been updated to incorporate changes as a result of the Finance Act 2023.

  • Format: Paperback
  • ISBN: 9781910151129
  • Publication Date: Aug 2023
  • Availability: In Stock - Despatched Within 5-7 Working Days

Common Law Legal Systems Model Legislative Provisions on Money Laundering, Terrorism Financing, Preventive Measures and Proceeds of Crime

The Common Law Legal Systems Model Legislative Provisions aims to enable Commonwealth countries to evaluate measures that can be incorporated into domestic law to prevent, detect, and effectively sanction money laundering and terrorism financing and to recover the proceeds of crime.

  • Format: Paperback
  • ISBN: 9781849291507
  • Publication Date: Aug 2016
  • Availability: In Stock - Despatched Within 5 Working Days

Compendium of Election Laws, Practices and Cases of Selected Commonwealth Countries, Volume 2, Part 1

Carl W. Dundas

This compendium presents the constitutional provisions and election laws of a number of selected Commonwealth countries in a user-friendly way.

  • Format: Hardback
  • ISBN: 9780850925333
  • Publication Date: Jan 1998
  • Availability: In Stock - Despatched Within 5 Working Days

Compendium of Election Laws, Practices and Cases of Selected Commonwealth Countries, Volume 2, Part 2

Carl W. Dundas

This compendium presents the constitutional provisions and election laws of a number of selected Commonwealth countries in a user-friendly way.

  • Format: Hardback
  • ISBN: 9780850925753
  • Publication Date: Jan 1998
  • Availability: Temporarily out of stock: Usually despatched in 14-18 days

Enabling Sustainable Trade in the OECS

Following the severe impact of the COVID-19 pandemic, there is an opportunity to build back better by establishing sustainable economies that are more resilient to external shocks. For the countries of the Organisation of Eastern Caribbean States (OECS), achieving this will require addressing their unique vulnerabilities as SIDS.

  • Format: Paperback
  • ISBN: 9780850920055
  • Publication Date: Apr 2023
  • Availability: In Stock - Despatched Within 5 Working Days

Equality and Anti-Discrimination Law

Mark Butler

Equality and Anti-Discrimination Law covers The Equality Act 2010 and other anti-discrimination protections both within the UK legislation and in the context of EU law. As well as the Equality Act 2010,  other key areas covered include atypical worker protection and family friendly regulation: each of these are discussed  to sufficient detail to enable the reader to gain a working understanding of how each operates.The text takes account of case law from both UK courts, and European Courts where this is needed. This helps show the interaction that UK and EU law has in the area of equality law, and how the systems are interdependent.

  • Format: Paperback
  • ISBN: 9781907444470
  • Publication Date: Dec 2015
  • Availability: In Stock - Despatched Within 5-7 Working Days

Employee Reward Structures

Jackie Anderson

This is a comprehensive guide to the tax treatment of executive reward packages, from recruitment to termination. Includes a comprehensive glossary of terms, checklists and flowcharts. The sixth edition contains analysis of: the following changes: Taxation of pensions contributions, cap on tax relief for contributions, additional rate relief restriction, alignment of pension input periods, reduction in lifetime allowance, freedom to draw down lump sums Termination payments Significant proposed changes in treatment Employee Benefit Trusts: Important case law developments (Murray Group Holdings) Employee Shareholder Shares: Changes to the relief and proposal to end agreements Employee Share Plans: Streamlining and Self-certification Benefits in kind: Removal of 'lower-paid employee' status Includes complete work on CD-ROM (with cross-references and website resources hyperlinked) with the printed book.

  • Format: Paperback
  • ISBN: 9781910151389
  • Publication Date: Jul 2017
  • Availability: In Stock - Despatched Within 5-7 Working Days

Sustainable Production and Trade

Sustainable Production and Trade: Perspectives from the Commonwealth provides valuable insights into some of the dynamics, opportunities, challenges and policy options to engage more holistically with trade and sustainability at the national, regional and global levels.

  • Format: Paperback
  • ISBN: 9780850920109
  • Publication Date: May 2023
  • Availability: In Stock - Despatched Within 5 Working Days

UK Taxation: A Simplified Guide for Students

Mark Hunt

UK Taxation for Students is fully updated for Finance Act 2022. This book can be used either on its own or in conjunction with other texts. It is, however, completely self-contained. This book is written in a user-friendly manner. It includes over 180 worked examples plus true and false quizzes and a further 101 questions for readers. Complex jargon is avoided. Simple English is used. This book also assumes absolutely no prior knowledge about UK taxation. This book covers the five main UK taxes: income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses), and inheritance tax (normally payable on the death of an individual), and National Insurance Contributions. For students at undergraduate level. Also suitable for ACCA, AAT and AAT. Model answers to Appendix 2 available from carlupsall@spiramus.com

  • Format: Paperback
  • ISBN: 9781913507336
  • Publication Date: Jul 2022
  • Availability: In Stock - Despatched Within 5-7 Working Days

Leach's Tax Dictionary

Robert Leach

Leach's Tax Dictionary contains: 10,000 definitions 3,000 abbreviations explained 200 pages of tax, financial and historical data related to tax Where applicable terms are explained with reference to relevant case law, statutes or guidance  Use the special offer code Ebook4free to get the print and digital version together at no extra cost.  

  • Format: Paperback
  • ISBN: 9781913507190
  • Publication Date: Mar 2021
  • Availability: In Stock - Despatched Within 5-7 Working Days

Commonwealth Legislative Drafting Manual

Roger Rose

The Commonwealth Legislative Drafting Manual guides the practitioner step by step through the various things he or she needs to know. It also contains a series of appendices relating to the procedure for the preparation of legislation, the contents of drafting instructions, and some hints to the beginner on the best approaches to the task.

  • Format: Paperback
  • ISBN: 9781849291699
  • Publication Date: Nov 2017
  • Availability: In Stock - Despatched Within 5 Working Days

A Manual of International Dispute Resolution

Anthony Connerty

A practical guide to international dispute resolution and settlement, especially in the fields of trade and commerce, investment, and intellectual property. The book will be of interest to readers worldwide who need to understand international dispute resolution processes and institutions.

  • Format: Paperback
  • ISBN: 9780850928372
  • Publication Date: Nov 2006
  • Availability: In Stock - Despatched Within 5 Working Days

Judicial Bench Book on Violence Against Women in Commonwealth East Africa

The Judicial Bench Book on Violence Against Women in Commonwealth East Africa situates VAW in Kenya, Rwanda, Tanzania and Uganda. By placing VAW within the socio-cultural and legal context of the region, the bench book will enhance the ability of judicial officers to handle cases of VAW, both within a human rights as well as a gender perspective.

  • Format: Paperback
  • ISBN: 9781849291613
  • Publication Date: Jan 2017
  • Availability: In Stock - Despatched Within 5 Working Days

Integrating Sustainable Development into International Investment Agreements

J. Anthony VanDuzer

This Guide is designed to assist developing countries to negotiate International Investment Agreements (IIAs) that are more effective in promoting their sustainable development. A useful reference tool for developing country negotiators and interested parties.

  • Imprint: Commonwealth Secretariat
  • Format: Paperback
  • ISBN: 9781849290869
  • Publication Date: May 2013
  • Availability: Temporarily out of stock: Usually despatched in 14-18 days

Relief Chief

Mark Lowcock

  • Format: Hardback
  • ISBN: 9781944691097
  • Publication Date: May 2022
  • Availability: In Stock - Despatched Within 5-7 Working Days

Resolving Business Disputes

Stephen Bate

Resolving Business Disputes will give company directors, business executives and other commercial decision-makers a unique and essential insight into how to resolve business disputes and to reach the best outcomes by making effective decisions. The book is a guide, explaining the unique choices created by commercial conflict, basic workings of the law about disputes, the main avenues of dispute resolution, the forecasting of litigation outcomes for cases going to court, the funding of legal cases, the management of the risk involved, the creation of a dispute strategy, how to make the best use of legal advice and how to negotiate effectively. Also covers implications of Covid-19 for trade and commerce, including issues for the resolution of contract disputes.

  • Format: Paperback
  • ISBN: 9781913507008
  • Publication Date: May 2020
  • Availability: In Stock - Despatched Within 5-7 Working Days

ADR and Trusts

Grant Jones

Settling trust disputes without litigation can save all parties legal costs and maintain confidentiality (reducing the risk of unwelcome publicity). ADR and Trusts is a development from the authors' accredited mediation training course for the Society of Trust and Estate Practitioners (STEP). Part A introduces the reader to the different forms of dispute resolution, and examines the differences between arbitration and mediation of trust and fiduciary disputes.  Part B examines 27 jurisdictions and how trust law and ADR operates in each of them. Each profile addresses: arbitration law and practice, trust law, the mandatory requirements for mediation and the enforcement of ADR awards. Mediators, arbitrators, trust and estate planning practitioners, trust managers and anyone involved in trust disputes should all benefit from reading this book.

  • Format: Paperback
  • ISBN: 9781907444586
  • Publication Date: Jan 2015
  • Availability: In Stock - Despatched Within 5-7 Working Days

Introduction to European Tax Law on Direct Taxation

Michael Lang

  • Format: Paperback
  • ISBN: 9781913507459
  • Publication Date: Jan 2023
  • Availability: In Stock - Despatched Within 5-7 Working Days

Cybersecurity for Elections

The use of computers and other technology introduces a range of risks to electoral integrity. Cybersecurity for Elections explains how cybersecurity issues can compromise traditional aspects of elections, explores how cybersecurity interacts with the broader electoral environment, and offers principles for managing cybersecurity risks.

  • Format: Paperback
  • ISBN: 9781849291927
  • Publication Date: May 2020
  • Availability: In Stock - Despatched Within 5 Working Days

UK Taxation: A Simplified Guide for Students

Mark Hunt

UK Taxation for Students is fully updated for Finance Act 2021. This book can be used either on its own or in conjunction with other texts. It is, however, completely self-contained. This book is written in a user-friendly manner. It includes over 180 worked examples plus true and false quizzes and a further 101 questions for readers. Complex jargon is avoided. Simple English is used. This book also assumes absolutely no prior knowledge about UK taxation. This book covers the five main UK taxes: income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses), and inheritance tax (normally payable on the death of an individual), and National Insurance Contributions. For students at undergraduate level. Also suitable for ACCA, AAT and AAT. Model answers to Appendix 2 available from carlupsall@spiramus.com

  • Format: Paperback
  • ISBN: 9781913507176
  • Publication Date: Aug 2021
  • Availability: In Stock - Despatched Within 5-7 Working Days