New planning strategies and tax saving opportunities Tax Planning 2013/14 covers the many situations and tax planning opportunities that practitioners encounter everyday when dealing with their clients' tax affairs. Written by some of the UK's leading tax specialists and experienced authors, this book clearly and concisely explains key tax planning ideas and concepts and is fully updated to the latest Finance Act. This book is full of easily implementable technical suggestions and advice. It outlines the planning opportunities and potential pitfalls concerning specific transactions and circumstances and demonstrates how to successfully organise and structure the finances of individuals, trusts, and unincorporated businesses and companies. Practical and user-friendly, it contains worked examples throughout, and the short paragraphs and bullet-point style will help you to locate the information you need quickly and efficiently. Contributors include tax experts Jennifer Adams, John Baldry, David Brookes, Rebecca Cave, George Duncan, Toby Harris, Robert Maas, Partha Ray and Alec Ure. This tax planning title concentrates on key areas of tax planning which are of greater relevance to the tax practitioner on a day-to-day basis. Previous ISBN: 9781847669704The current provisions (CTA 2009, Pt 9A) determine the scope of the corporation tax charge on both UK and foreign ... rate applicable to trusts of 45% or the dividend trust rate of 37.5% (reduced from 50% and 42.5% respectively for 2012/ 13).
|Title||:||Tax Planning 2013/14|
|Publisher||:||A&C Black - 2013-09-30|