
Zurich Tax Handbook 2008-2009
by Foreman, Anthony; Mowles, GeraldBuy New
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Summary
Table of Contents
Key changes | |
Preface | |
Contributors | |
Abbreviations | |
Introduction: Principles Of Tax Planning And How To Use This Book | |
Introduction | |
What's new for 2008 and 2009? | |
General strategy | |
Planning points if you are employed | |
If you are thinking of becoming self-employed | |
If you are already in business | |
Investments and capital gains tax | |
Business tax and finance | |
Managing your investments and your family's financial affairs | |
Tax issues if you are non-resident or have a foreign domicile | |
Ensure that all important deadlines are kept | |
Self-Assessment | |
Self-Assessment | |
Self-assessment (SA) | |
New features of the 2008 SA form | |
Online filing of SA tax returns | |
Short tax return 2008 | |
Ten golden rules for dealing with your 2008 tax return | |
Common errors | |
Providing additional information | |
Finding your way around the SA form | |
HMRC & YOU | |
Understanding your responsibilities and rights | |
The tax return process | |
Revenue enquiries into tax returns | |
What penalties can the Revenue impose? | |
Remission of tax by the Revenue | |
Error or mistake relief | |
Codes of practice | |
Revenue information and advice | |
Statements of practice and extra-statutory concessions | |
Complaints and compensation | |
Revenue Adjudicator | |
Employment | |
Basis of assessment | |
How tax is collected | |
Allowable expenses | |
Benefits-in-kind in general | |
Company cars | |
Free use of assets | |
Beneficial loans | |
Living accommodation | |
Miscellaneous benefits | |
Share incentives | |
Options to acquire gilts | |
Options to acquire other company assets | |
Golden hellos | |
Restrictive covenants | |
Redundancy payments | |
Golden handshakes, other termination payments and continuing benefits | |
Designing a +tax efficient' remuneration package | |
Share Incentives | |
Gifts of shares | |
Profit-sharing schemes | |
Non-approved share options | |
Approved share option schemes | |
Enterprise Management Incentives (EMI) | |
Special shares, etc | |
The employer's perspective | |
Some tax planning ideas | |
Self-Employment | |
How self-employed individuals pay tax | |
Are you really self-employed? | |
Basis of assessment | |
Partnerships | |
Limited liability partnerships (LLPs) | |
Partnerships controlled outside the UK | |
Relief for trading losses | |
Income From Uk Property | |
Basis of assessment and administration | |
How to calculate your taxableprofit | |
Lump sums deemed to be rent (premiums) | |
+Rent-a-room' relief | |
Furnished holiday accommodation | |
Buy to let' investments | |
Capital allowances on investment properties | |
Mineral royalties | |
Woodlands | |
Pros and cons of having a property investment company | |
VAT considerations | |
Interest earned on trust funds for service charges and sinking funds | |
Savings Income | |
Bank and building society interest | |
Other interest income | |
Loans to individuals and other private loans | |
Gilts and loan stocks | |
Rate of tax deducted at source | |
Accrued income scheme | |
Deeply discounted securities | |
Dividends | |
Sundry receipts treated as dividends | |
Foreign interest and dividends | |
Tax treatment of exchange-traded funds | |
Foreign real estate income | |
Alimony and maintenance payments | |
Investment in overseas partnerships | |
Double tax relief | |
Foreign pensions | |
Sale of certificates of deposit | |
Gains from roll-up, and other offshore, funds | |
Miscellaneous income | |
Taxation of commission, cashbacks and discounts | |
Annuities, trust inc | |
Table of Contents provided by Publisher. All Rights Reserved. |
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