The Tax Schedule

Eile Gibson

  • Format: Hardback
  • ISBN: 9781913507299
  • Publication Date: Oct 2023
  • Availability: In Stock - Despatched Within 5-7 Working Days

UK Taxation

Mark Hunt

  • Format: Paperback
  • ISBN: 9781913507480
  • Publication Date: Aug 2023
  • Availability: In Stock - Despatched Within 5-7 Working Days

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

Post-COVID-19 Economic Recovery and Building Resilience for the OECS

Julian Roberts

This book identifies and explores the potential ocean-based development opportunities that OECS countries could pursue to build more inclusive, sustainable and resilient economies. These promising sectors include fisheries, marine transport and marine-based tourism, as well as high-valueemerging sectors such as sustainable aquaculture.

  • Format: Paperback
  • ISBN: 9780850920086
  • Publication Date: Jul 2023
  • Availability: In Stock - Despatched Within 5 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

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

Insurance Premium Tax

Mark Chesham

Insurance Premium Tax is a guide for practitioners and those involved in the insurance industry. It summarises how the IPT is applied in practice, the definition of an insurance contract, looks at exemptions from the tax, the application of the higher rate and issues affecting non UK risks and global policies. It also explores compliance issues such as IPT registration, the submission of returns and payment of the tax, changes in rates and the penalty regime.

  • Format: Paperback
  • ISBN: 9781913507251
  • Publication Date: Mar 2023
  • 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

Employment Related Securities and Unlisted Companies

Ken Moody

Employment-Related Securities and Unlisted Companies is written with mainly private or unlisted companies in mind and explains in depth how the employment related securities ('ERS') rules in ITEPA 2003, Part 7 apply to employee share acquisitions generally, including: Securities as earnings Restricted or convertible securities Securities acquired for less than market value Securities disposed of for more than their market value Post-acquisition benefits connected with securities Securities acquired under options The book also explores employee share acquisitions through various means, the relevant capital gains tax rules and corporation tax relief for employee share acquisitions. Basic share valuation methodology is discussed and though PAYE and NICs do not apply generally to unlisted company shares/securities, they may apply where a market exists for the securities or on the occurrence of events related to ERS. Lastly, the compliance requirements with regard to online registration of schemes, annual returns, penalties etc, are also featured.

  • Format: Paperback
  • ISBN: 9781913507107
  • Publication Date: Nov 2022
  • Availability: In Stock - Despatched Within 5-7 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

Relief Chief

Mark Lowcock

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

Implied Trusts and Beneficial Ownership in Modern UK Tax Law

Chris Thorpe

Implied Trusts and Beneficial Ownership in Modern UK Tax Law looks at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? This book is ideal for academics and practitioners alike. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.

  • Format: Paperback
  • ISBN: 9781913507381
  • Publication Date: Dec 2021
  • 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

The UK Tax System

Malcolm James

This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The fourth edition has been revised to cover the consequences of leaving the EU for the UK tax system and changes in loss and group relief rules. 

  • Format: Paperback
  • ISBN: 9781913507138
  • Publication Date: Aug 2021
  • Availability: In Stock - Despatched Within 5-7 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

Towards a Renewed Bretton Woods Agreement

Giovanni Tria

  • Format: Paperback
  • ISBN: 9780960012787
  • Publication Date: Jul 2021
  • Availability: In Stock - Despatched Within 5 Working Days

The Transatlantic Economy 2018

Daniel S. Hamilton

  • Imprint: Center for Transatlantic Relations SAIS
  • Format: Paperback
  • ISBN: 9781947661042
  • Publication Date: Jul 2021
  • Availability: Temporarily out of stock: Usually despatched in 14-18 days

Staying Safe at Work

Xiaojun Ho

  • Format: Paperback
  • ISBN: 9789675492235
  • Publication Date: Jun 2021
  • Availability: In Stock - Despatched Within 5 Working Days

Town and Parish Councils VAT Guide

Richard Strevens

This Town and Parish Council VAT Guide is an easy reference guide for those engaged in administering the financial affairs of town and parish councils in England and community councils in Wales. It focuses on the typical range of activities that these local authorities will have. It will be of use to town and parish clerks or treasurers and those responsible for the book-keeping of these organisations, as well as those responsible for auditing such bodies. The authors give the reader the basic concepts of the tax and a degree of familiarity with the common technical terms used by H M Revenue and Customs (HMRC) in its own guidance. The most common terms are set out in the glossary.  

  • Format: Paperback
  • ISBN: 9781910151136
  • Publication Date: May 2021
  • 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