The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Displaying 1-24 of 24 results
Exclusive
Estate planning: anti-avoidance
- eBook chapter
- 2024
- Lesley King
- College of Law Publishing
A section outlining the rules and regulations that have been enacted to combat the effectiveness of tax avoidance schemes in estate planning contexts. Includes consideration of the general anti-abuse rule (GAAR) and the Disclosure of Tax Avoidance Scheme (DOTAS) Regulations.
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
Anti-avoidance
- eBook chapter
- 2023
- IBFD
- IBFD
- Global Corporate Tax Handbook
A section providing an overview of the UK's anti-avoidance rules relating to corporate taxation. Covers the general anti-abuse rule (GAAR), disclosure of tax avoidance schemes (DOTAS) rules, Pillar Two, transfer pricing legislation, limitations on interest deductibility, the controlled foreign company (CFC) charge, and the legislation on hybrid mismatches.
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
Paying your tax, interest and penalties
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter aimed at individual taxpayers, setting out practical points relating to the payment of tax, interest and penalties. It includes some advice on what to do if you are unable to settle your tax bill.
Exclusive
How to complete your Tax Return and work out your tax
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter aimed at individual taxpayers, giving practical pointers on completing a Tax Return. It also covers related matters such as filing deadlines and registering for Self Assessment. The author provides an illustrative worked example.
Exclusive
You and HMRC
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter giving an overview of HMRC's powers and responsibilities with regard to the day-to-day running of the UK tax system, along with practical recommendations as to how individual taxpayers ought to deal with HMRC.
Exclusive
Compliance issues and transfer pricing disputes
- eBook chapter
- 2022
- Jerome Monsenego
- Wolters Kluwer
- Introduction to Transfer Pricing
A chapter examining two administrative concerns linked to transfer pricing: the need to enforce certain compliance rules, and the prevention and resolution of cross-border transfer pricing disputes.
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.
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VAT: penalties and surcharges
- eBook chapter
- 2021
- Malcolm James
- Spiramus
Section covering the penalties for late VAT registration, unauthorised issue of tax invoices, and late, fraudulent or erroneous tax returns.
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VAT administration, appeals and interest
- eBook chapter
- 2021
- Malcolm James
- Spiramus
A high level overview of the framework of VAT administration covering appeals and the interest charged on VAT recovered through the raising of an assessment.
Exclusive
Anti-avoidance
- eBook chapter
- 2021
- Malcolm James
- Spiramus
A chapter summarising HMRC's present strategy with regard to tax avoidance. Includes an overview of the various rules and legislation in this area.
Exclusive
Administration of taxation in the UK
- eBook chapter
- 2021
- Malcolm James
- Spiramus
A section providing a brief overview of the day-to-day administration of the UK tax system. It covers complaints procedures, obtaining advice from HMRC, dealing with HMRC errors and delays, and more.
Exclusive
Self-assessment enquiries, discovery assessments and investigations
- eBook chapter
- 2021
- Malcolm James
- Spiramus
Outlines the difference between HMRC enquiries under self-assessment and discovery assessments. The chapter also addresses settlements, penalties and criminal proceedings and lists the main criminal offences related to tax.
Exclusive
Registration and de-registration
- eBook chapter
- 2021
- Malcolm James
- Spiramus
Briefly explains who has an obligation to register for VAT with a worked example for a small business. It also notes the pros and cons of voluntary VAT registration.
Exclusive
Tax appeals and administration
- eBook chapter
- 2021
- Malcolm James
- Spiramus
This chapter introduces the UK system of self-assessment. It covers the submission of returns, notification of liability, penalties, appeals, payment of tax, record-keeping and tax claims.
Exclusive
Pay as You Earn (PAYE) and collection of National Insurance contributions
- eBook chapter
- 2021
- Malcolm James
- Spiramus
This chapter explains the principles and procedures of PAYE and NICs, including the penalties for late submission of documents or payments.
Exclusive
Failure to prevent the facilitation of tax evasion under the Criminal Finances Act 2017
- eBook chapter
- 2021
- Simon Salzedo, Tony Singla
- Bloomsbury Publishing
- Accountants Negligence and Liability
A short section on the corporate offence of failing to prevent the facilitation of tax evasion, as introduced in the Criminal Finances Act 2017 (CFA 2017). This requires accountancy firms to implement reasonable prevention procedures to mitigate the risk of facilitating tax evasion.
Exclusive
Taxation agency and advice
- eBook chapter
- 2021
- Simon Salzedo, Tony Singla
- Bloomsbury Publishing
- Accountants Negligence and Liability
A section on possible liabilities for accountants undertaking activities relating to taxation — both compliance and advisory work.
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.
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, with coverage of recent controversies and illustrative case studies.
Exclusive
Taxes evaded, avoided and reformed
- eBook chapter
- 2017
- James Hannam
- Wiley
An overview of tax evasion and avoidance methods in the UK, with reference to some high-profile tax tribunal cases where legal avoidance schemes were exploited in ways not originally intended by the government or HM Revenue & Customs. The author also suggests some tax reforms that might lead to a 'fairer' system.
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 guide to financial and legal issues for GPs and managers of medical practices.
Exclusive
VAT and property: guidance on the application of VAT to UK property transactions and the property sector
- eBook
- 2015
- Ann Humphrey
- Spiramus
A practical guide to applying VAT to UK property transactions.
Displaying 1-24 of 24 results
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