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eBooks on tax

Available online to ICAEW members and ACA students

We offer instant, full text access to hundreds of eBook titles on key business and reference topics. Browse eBooks on taxation.
Displaying 1-35 of 35 results
Exclusive A guide to the European VAT directives
  • eBook
  • 2023
  • Julie Kajus, Ben Terra
  • IBFD
Includes an introduction to European VAT (value added tax) 2023 and the integrated text of the VAT Directive and Implementing Regulation.
Exclusive A practitioner's guide to international tax information exchange regimes
  • eBook
  • 2021
  • Grahame Jackson, Harriet Brown
  • Spiramus
The authors analyse the operation of the various automatic exchange of information regimes which have been introduced in the last five years, including the OECD common reporting standards DAC6 and MDR.
Exclusive Accountants' negligence and liability
  • eBook
  • 2021
  • Simon Salzedo, Tony Singla
  • Bloomsbury Publishing
An in-depth practical work covering all the main areas of accountants' legal liabilities in negligence claims, including audit liabilities to clients and others, tax and insolvency work and conflicts of interest. It covers accountants' negligence in relation to claims against accountants acting for corporations as well as accountants acting for individuals. This edition focuses on the difficult legal issues surrounding the liability of accountants in negligence claims. It covers statutory and non-statutory audits, tax advice, specified procedures reporting, due diligence reports and corporate ...
Exclusive Art of business valuation: accurately valuing a small business
  • eBook
  • 2020
  • Gregory R. Caruso
  • Wiley
Starting from the practical viewpoint of, “I would rather be approximately right than perfectly wrong” this book provides a commonsense comprehensive framework for small business valuation that offers solutions to common problems faced by valuators and consultants both in performing valuations and providing ancillary advisory services to business owners, sellers, and buyers. If you conduct small business valuations, you may be seeking guidance on topics and problems specific to your work. Focus on What Matters: A Different Way of Valuing a Small Business fills a previous void in valuation reso...
Exclusive Australian tax 2022
  • eBook
  • 2022
  • Paul Kenny, Sylvia Villios, and Michael Blissenden
  • Lexis Nexis
This textbook chronicles Australia's tax system where recently, two themes have emerged. Firstly, Australia's tax system is challenged to provide funds to meet the needs and wants of its citizens, as seen by the important social indicators and the rising inequality. Second, the tax exemptions for free riders have given rise to a two-class tax system. This book is designed to fast-track the attainment of both routine and complex tax technical skills through the use of a modern step-by-step appraoch to explaining Australia's difficult taxation laws.
Exclusive Employee share schemes
  • eBook
  • 2013
  • Karen Cooper
  • ICSA Publishing
Employee share ownership can help increase levels of employee engagement and lead to better business performance. This eBook provides guidance on the various employee share schemes and looks at issues such as accounting treatment, tax relief and reporting obligations. Consideration is given to relevant aspects of company law.
Exclusive Employment related securities and unlisted companies
  • eBook
  • 2023
  • Ken Moody
  • Spiramus
Explains how the employment related securities ('ERS') rules in ITEPA 2013, part 7 apply to employee share acquisitions. The main emphasis is on the Enterprise Management Incentives ('EMI') share option scheme, which is relevant mainly to unlisted companies due to the financial and other limits applicable.
Exclusive EU VAT compass 2023/2024
  • eBook
  • 2023
  • Fabiola Annacondia, IBFD
  • IBFD
A reference guide to the VAT system of the EU. It includes the consolidated text of the current EU VAT Directive (No. 2006/112), as well as the texts of several other Directives in the field of VAT. Also included are summaries of more than 1,100 ECJ judgments in VAT cases, along with an overview of the VAT options that have been exercised by individual Member States.
Exclusive European tax handbook 2023
  • eBook
  • 2023
  • Mery Alvarado [and others]
  • IBFD
Surveys the tax systems of 49 European countries and jurisdictions, with individual chapters on each.
Exclusive Fundamentals of transfer pricing: general topics and specific transactions
  • eBook
  • 2021
  • Michael Lang, Giammarco Cotani, Raffaele Petruzzi
  • Wolters Kluwer Law International
This guide explores the practical application of transfer pricing rules, offering examples and international judicial precedents. Chapters cover transfer pricing methods, approaches to prevent and resolve disputes, documentation, attribution of profits to permanent establishments, and specific transactions (such as services, financing, intangibles and business restructurings).
Exclusive Global corporate tax handbook 2023
  • eBook
  • 2023
  • IBFD
  • IBFD
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
Exclusive Global individual tax handbook 2023
  • eBook
  • 2023
  • IBFD
  • IBFD
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
Exclusive Hot topics in financial and legal matters for general practice
  • eBook
  • 2015
  • Mike Gilbert, Oliver Pool, Ben Willis
  • Royal College of General Practitioners
A compendium of topics on accounting, banking and legal issues for medical practice managers and GPs. The topics include: changes to the GP contract and their financial impact, tax returns, partnership roles, disputes and changes, incorporation, practice mergers and federations, GP property ownership, loans, security and overdrafts, recruitment of partners, salaried GPs and locums, retirement and pensions, and the types of private work available.
Exclusive Insurance premium tax: a user's guide
  • eBook
  • 2023
  • Mark Chesham
  • Spiramus Press
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 higher rate and issues affecting non UK risks and global policies.
Exclusive Introduction to transfer pricing
  • eBook
  • 2022
  • Jerome Monsenego
  • Wolters Kluwer
Illustrates the fundamentals of transfer pricing with examples based on the business models used by multinational enterprises. Includes relevant court cases from various countries.
Exclusive Joint ventures and shareholders' agreements
  • eBook
  • 2022
  • Susan Singleton
  • Bloomsbury Professional
A guide to the law and practice in this core area of corporate law surrounding joint ventures and shareholders' agreements. Includes a number of template documents, including a shareholders’ agreement, an international joint venture agreement, and a support agreement. The author makes extensive references to relevant cases and legislation, such as the Companies Act 2006, the Corporation Tax Act 2010, and the Taxation of Chargeable Gains Act 1992.
Exclusive Mandatory disclosure rules
  • eBook
  • 2023
  • Georg Kofler [and others]
  • IBFD
Contains 39 national reports from experts in international tax law with strong knowledge in the OECD/G20 BEPS Project and EU developments where they discuss their countries' objectives and experiences regarding the impact and implementation of MDR.
Exclusive Practice accounts made easy
  • eBook
  • 2019
  • Ann Tudor
  • Scion Publishing
This book is to provide GPs with a straightforward and clear explanation of what makes up their practice accounts and what they should expect to see. It also explains how the figures interact and should be interpreted. It looks at the medical practice from a business perspective to help GPs understand the commercial aspects of their medical activity. Additionally, the book includes explanations of how the UK tax system applies to GPs and considers relevant aspects of the NHS Pension Scheme.
Exclusive Private client practice: an expert guide
  • eBook
  • 2016
  • Laura Slater
  • Globe Law and Business Ltd.
Broken into a series of direct and insightful articles from a broad range of legal and financial experts in the private client sphere, the guide outlines the most important legislative and case law developments and considers their practical impact. Articles also address some of some tricky and related areas that private client solicitors should know about, such as investment strategies, farming law, and litigation.
Exclusive Private client: wills, trusts and estate planning 2024
  • eBook
  • 2024
  • Lesley King
  • College of Law Publishing
Provides a comprehensive introduction to the legal and taxation implications arising from estate planning work for clients within the private client department of a solicitor's practice.
Exclusive Raising venture capital
  • eBook
  • 2006
  • Rupert Pearce, Adrian Wells
  • John Wiley and Sons
Aimed at entrepreneurs, venture capitalists, investment bankers and anyone else who needs to know more about the venture capital business. Includes chapters on limited partnerships, investment models, choosing an investor, term sheets, business valuation, corporate governance, deal management, and the legal issues surrounding venture capital.
Exclusive Rattiner's secrets of financial planning : from running your practice to optimizing your client's experience
  • eBook
  • 2020
  • Jeffrey H. Rattiner
  • Wiley
Financial planning involves everything from determining the client's financial position, cash flow, and investment strategies, to income tax planning, risk management, insurance, and retirement and estate planning. Financial planners and advisors are responsible for recommendations and decisions that help people define and achieve their financial goals. The book gives industry professionals the opportunity to hear and learn from 'the best of the best' in the field. This comprehensive resource includes templates based on what the best CFPs use in their practices for work programs, data quanti...
Exclusive Tax for Australians for dummies
  • eBook
  • 2024
  • Jimmy B. Prince
  • John Wiley & Sons
Covers the Australian tax system.
Exclusive Tax treaty case law around the globe 2019
  • eBook
  • 2020
  • Michael Lang, Alexander Rust, Jeffrey Owens et al
  • IBFD
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for...
Exclusive Taxation and development: a comparative study
  • eBook
  • 2017
  • Karen B. Brown
  • Springer
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries.
Exclusive Taxation of companies in economic and financial distress
  • eBook
  • 2023
  • Eleonor Kristofferson
  • IBFD
This book contains the proceedings of the Annual Congress of the European Association of Tax Law Professors (EATLP), which took place in Vienna from 16 to 18 June 2022. The general topic of the congress was the 'taxation of companies in financial and economic distress'. The book comprises a general report, three topical reports (on the topics of transfer pricing, VAT and state aid) and 20 national reports.
Exclusive Taxation of derivatives and cryptoassets
  • eBook
  • 2024
  • Oktavia Weidmann
  • Wolters Kluwer
Addresses the key accounting and tax issues of derivatives and cryptoassets in domestic and cross-border transactions. Specific references are made to UK, German and Swiss tax law.
Exclusive Taxation of small businesses 2024
  • eBook
  • 2024
  • Malcolm James
  • Spiramus
A practical guide to all aspects of direct taxation of small businesses. Gives a clear explanation of the relevant legislation and practical advice on ways of minimising clients' tax liabilities and warning against common pitfalls.
Exclusive Taxation: Finance Act 2019
  • eBook
  • 2020
  • Alan Melville
  • Pearson Education
The main aim of this book is to describe the UK taxation system in sufficient depth and with sufficient clarity to meet the needs of those undertaking a first course of study in taxation. The main sections cover income tax and national insurance, capital gains tax, corporation tax, and miscellaneous other taxes including VAT and inheritance tax. Includes exercises and review questions to aid study.
Exclusive Telegraph Tax Guide 2023
  • eBook
  • 2023
  • Telegraph Media Group
  • Kogan Page
Covers everything you need to know about completing a self-assessment tax return for the 2022/23 financial year.
Exclusive Town and parish councils VAT guide
  • eBook
  • 2024
  • Richard Strevens
  • Spiramus
A VAT 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.
Exclusive Trading places?: VAT and Customs treatment of imports, exports and 'Intra-EU' transactions, and cross-border supplies of services in the Digital Age.
  • eBook
  • 2016
  • Andrew Rimmer
  • Spiramus Press
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. The worst-case scenario is for an importer to have their goods still within Customs'control, instead of being where they are needed because the correct procedures have not been followed. Allied to this is the need for businesses to secure the release of their goods paying as little import duty and import VAT as possible.The book highlights the means of importing goods and arriving at the C...
Exclusive UK tax system: an introduction, The (4th edition)
  • eBook
  • 2021
  • Malcolm James
  • Spiramus
Describes the structure of the UK tax system and the interaction with UK and EU law and its application to different kinds of taxpayer. Includes chapters on income tax, corporation tax, capital gains tax (CGT), national insurance contributions, value added tax (VAT), stamp duty land tax (SDLT), inheritance tax and trust taxation, self-assessment enquiries, pensions taxation, and tax anti-avoidance. 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. The 3rd edition of this title is available from ou...
Exclusive VAT and property: guidance on the application of VAT to UK property transactions and the property sector
  • eBook
  • 2015
  • Ann Humphrey
  • Spiramus
This book offers clear and practical guidance on the application of UK Value Added Tax (VAT) to UK property transactions, providing assistance to individuals, property businesses and professionals. It covers VAT concepts, land transactions, property, anti-avoidance legislation, exemption, and input tax recovery.
Exclusive What everyone needs to know about tax
  • eBook
  • 2017
  • James Hannam
  • Wiley
A straightforward explanation of tax and the policy behind it for non-specialists. The book covers recent controversies including the Panama Papers, multinational tax avoidance and Brexit and more. Case studies show how the VAT on a plumber's bill all adds up; why fraudsters made a movie to throw HMRC off their scent; how a wealthy couple can pay so little tax on a six-figure income; and the way tracing the money you paid for your iPad sheds light why the EU is demanding Apple pay billions extra in tax.
Displaying 1-35 of 35 results

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