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

A Handbook on Regional Integration in Africa

Brendan Vickers

This publication advises and informs on current dynamics, opportunities, challenges and policy options for Africa's regional integration agenda. It is a unique resource for supporting capacity-building on African regional trade issues.

  • Format: Paperback
  • ISBN: 9781849291675
  • Publication Date: Apr 2017
  • Availability: In Stock - Despatched Within 5 Working Days

Environmental, Social and Economic Development Provisions in Investment Contracts

Motoko Aizawa

This book provides detailed guidance for government drafters and reviewers of investment contracts in the Commonwealth to achieve fairness and balance in investment relationships with respect to environmental, social and economic development matters.

  • Format: Paperback
  • ISBN: 9781849291965
  • Publication Date: Mar 2021
  • Availability: In Stock - Despatched Within 5 Working Days

Advancing U.S.-Nordic-Baltic Security Cooperation

Daniel S. Hamilton

  • Imprint: Center for Transatlantic Relations SAIS
  • Format: Paperback
  • ISBN: 9780990772002
  • Publication Date: Oct 2014
  • Availability: In Stock - Despatched Within 5-7 Working Days

A Practitioner's Guide to International Tax Information Exchange Regimes

Grahame Jackson

The sixth amendment to the Directive on Administrative Cooperation in the field of taxation (DAC6) and mandatory disclosure regimes (MDRs) in many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients' arrangements. The authors analyse the operation of the various automatic exchange of information regimes introduced in the last five years, including the OECD common reporting standards, DAC6 and MDRs, setting them in their historical context. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.

  • Format: Paperback
  • ISBN: 9781913507237
  • Publication Date: Sep 2021
  • Availability: In Stock - Despatched Within 5-7 Working Days

VAT and Government Departments

Martin Kaney

VAT and Government Departments is both a reference manual and a practical guide for those managing VAT in Government Departments, their advisers and key suppliers. Government Department VAT has recently been the subject of an HMRC consultation and review with new guidance published in 2015 (consolidated with revised NHS guidance).  

  • Format: Paperback
  • ISBN: 9781907444098
  • Publication Date: Jul 2015
  • Availability: In Stock - Despatched Within 5-7 Working Days

Without Prejudice

Meena Shivdas

CEDAW - the UN Convention on the Elimination of All Forms of Discrimination Against Women - is a powerful international human rights instrument that reflects a global determination to achieve gender equality. This book looks at the cultural and legal challenges relating to the implementation of CEDAW, and the individual approaches adopted.

  • Format: Paperback
  • ISBN: 9781849290135
  • Publication Date: Jun 2010
  • Availability: Temporarily out of stock: Usually despatched in 14-18 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.

  • Format: Hardback
  • ISBN: 9781849291248
  • Publication Date: May 2013
  • Availability: In Stock - Despatched Within 5 Working Days

Judicial Resource Book on Violence Against Women for Asia

Niaz A. Shah

The Judicial Resource Book on Violence Against Women for Asia deepens our understanding of the forms of VAWG and raises awareness of the role that the judiciary can play in tackling them. It can be used by judicial officers and other professionals to promote justice and fairness in the judicial process for women who have been victims of violence.

  • Format: Paperback
  • ISBN: 9781849291750
  • Publication Date: Mar 2018
  • Availability: In Stock - Despatched Within 5 Working Days

Childcare Choices and Costs

Alison Haynes

This book is primarily for parents looking for a source of information which compares the different types of childcare available in the UK. It provides information on the financial consequences, commitments and obligations that come with each of the different forms of childcare.

  • Format: Paperback
  • ISBN: 9781904905295
  • Publication Date: May 2015
  • Availability: In Stock - Despatched Within 5-7 Working Days

Trading Places?

Andrew Rimmer

This book introduces the main concepts and trade facilitation reliefs that businesses must understand if they are to trade internationally with the least intervention and disruption from the Tax Authorities. It highlights the means of importing goods and arriving at the Customs value on which import duty and import VAT are computed. It also provides commentary on export procedures and the VAT treatment of intra-EC trading, including potential fiscal barriers to exploiting non-UK markets. Chapters on potential pitfalls and planning for international trade provide the reader with an overview of ‘Best-practice’ when looking to import or export goods.

  • Format: Paperback
  • ISBN: 9781907444005
  • Publication Date: Nov 2010
  • Availability: Temporarily out of stock: Usually despatched in 14-18 days

Tax Due Diligence

Matthew Peppitt

This book is a practical guide to the very practical subject of Tax Due Diligence.  It aims to show that tax due diligence is not a commodity by leading the reader through the tax due diligence process and explaining at each stage how to extract the maximum value from tax due diligence.

  • Format: Paperback
  • ISBN: 9781904905462
  • Publication Date: Jan 2009
  • Availability: In Stock - Despatched Within 5-7 Working Days

The Governor's Solution

Todd Moss

Reliance on natural resource revenues, particularly oil, is often associated with bad governance, corruption, and poverty. Worried about the effect of oil on Alaska, Governor Jay Hammond had a simple yet revolutionary idea: let citizens have a direct stake. The Governor's Solution features his firsthand account that describes, with brutal honesty and piercing humor, the birth of the Alaska Permanent Fund dividend, which has been paid to each resident every year since 1982.Thirty years later, Hammond's vision is still influencing oil policies throughout the world. This reader, part of the Center for Global Development's Oil-to-Cash initiative, includes recent scholarly work examining Alaska's experience and how other oil-rich societies, particularly Iraq, might apply some of the lessons. It is as a powerful reminder that the combination of new ideas and determined individuals can make a tremendous difference—even in issues as seemingly complex and intractable as fighting the oil curse.

  • Format: Paperback
  • ISBN: 9781933286709
  • Publication Date: Nov 2012
  • Availability: In Stock - Despatched Within 5-7 Working Days

Handbook of Best Practice for Registrars of Final/Appellate, Regional and International Courts and Tribunals

This user-friendly, practical handbook is designed to assist Registrars in the day-to-day performance of their duties, thereby contributing to improving the administration and efficiency of courts/ tribunals. It provides examples of good practice to help Registrars benefit from the challenges faced by others, from the Commonwealth and worldwide.

  • Format: Paperback
  • ISBN: 9781849290579
  • Publication Date: May 2012
  • Availability: Temporarily out of stock: Usually despatched in 14-18 days

Plato’s Modern Enemies and the Theory of Natural Law

John Daniel Wild

  • Format: Hardback
  • ISBN: 9783868385830
  • Publication Date: Feb 2017
  • Availability: In Stock - Despatched Within 5-7 Working Days

Greenprint

Arvind Subramanian

Beleaguered by mutual recrimination between rich and poor countries, squeezed by the zero-sum arithmetic of a shrinking global carbon budget, and overtaken by shifts in economic and hence bargaining power between these countries, international cooperation on climate change has floundered. Given these three factors—which Arvind Subramanian and Aaditya Mattoo call the "narrative," "adding up," and "new world" problems—the wonder is not the current impasse; it is, rather, the belief that progress might be possible at all.In this book, the authors argue that any chance of progress must address each of these problems in a radically different way. First, the old narrative of recrimination must cede to a narrative based on recognition of common interests. Second, leaders must shift the focus away from emissions cuts to technology generation. Third, the old "cash-for-cuts" approach must be abandoned for one that requires contributions from all countries calibrated in magnitude and form to their current level of development and future prospects.

  • Format: Paperback
  • ISBN: 9781933286679
  • Publication Date: Feb 2013
  • Availability: Temporarily out of stock: Usually despatched in 14-18 days

Oil to Cash

Todd Moss

What should a country do if it suddenly discovers oil and gas? How should it spend the subsequent cash windfall? How can it protect against corruption? How can citizens truly benefit from national wealth? With many of the world's poorest and most fragile states suddenly joining the ranks of oil and gas producers, these are pressing policy questions. Oil to Cash explores one option that may help avoid the so-called resource curse: just give the money directly to citizens. A universal, transparent, and regular cash transfer would not only provide a concrete benefit to regular people, but would also create powerful incentives for citizens to hold their government accountable. Oil to Cash details how and where this idea could work and how policymakers can learn from the experiences with cash transfers in places like Mexico, Mongolia, and Alaska.

  • Format: Paperback
  • ISBN: 9781933286693
  • Publication Date: Jun 2015
  • Availability: In Stock - Despatched Within 5-7 Working Days

VAT and Property

Ann Humphrey

This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including: residential, commercial, charitable and mixed-use property, housing associations, protected buildings, and caravans. VAT refund schemes, the capital goods scheme and TOGC issues are also covered.  Includes detailed HMRC guidance and forms on CD-ROM

  • Format: Paperback
  • ISBN: 9781904905608
  • Publication Date: Feb 2015
  • Availability: In Stock - Despatched Within 5-7 Working Days

A Walk Down the Fairway of Value Added Tax

Ian Fleming

This book is intended as a guide to the basic rules of VAT as they affect golf clubs for club secretaries, treasurers, finance committee chairmen and accounting practices that have golf clubs as their clients. The third edition includes a new chapter to cover claims  for overpaid VAT the consequences of the Bridport and West Dorset Golf Club case and new HMRC guidance.

  • Format: Paperback
  • ISBN: 9781907444753
  • Publication Date: Feb 2013
  • Availability: In Stock - Despatched Within 5-7 Working Days

Atlantic Rising

Daniel S. Hamilton

  • Imprint: Center for Transatlantic Relations SAIS
  • Format: Paperback
  • ISBN: 9780990772033
  • Publication Date: Nov 2017
  • Availability: In Stock - Despatched Within 5-7 Working Days