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 1-22 of 22 results
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
The 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
How to complete your Tax Return and work out your tax
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
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
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
Paying your tax, interest and penalties
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
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
Compliance issues and transfer pricing disputes
- eBook chapter
- 2022
- Jerome Monsenego
- Wolters Kluwer
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
Administration of taxation in the UK
- eBook chapter
- 2021
- Malcolm James
- Spiramus
- UK Tax System - An Introduction
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
Registration and de-registration
- eBook chapter
- 2021
- Malcolm James
- Spiramus
- UK Tax System - An Introduction
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
Penalties and surcharges
- eBook chapter
- 2021
- Malcolm James
- Spiramus
- UK Tax System - An Introduction
Section covering the penalties for late VAT registration, unauthorised issue of tax invoices, and late, fraudulent or erroneous tax returns.
Exclusive
VAT administration, appeals and interest
- eBook chapter
- 2021
- Malcolm James
- Spiramus
- UK Tax System - An Introduction
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
Self-assessment enquiries, discovery assessments and investigations
- eBook chapter
- 2021
- Malcolm James
- Spiramus
- UK Tax System - An Introduction
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
Tax appeals and administration
- eBook chapter
- 2021
- Malcolm James
- Spiramus
- UK Tax System - An Introduction
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
Anti-avoidance
- eBook chapter
- 2021
- Malcolm James
- Spiramus
- UK Tax System - An Introduction
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
Taxation agency and advice
- eBook chapter
- 2021
- Simon Salzedo, Tony Singla
- Bloomsbury Publishing
A section on possible liabilities for accountants undertaking activities relating to taxation — both compliance and advisory work.
Exclusive
Failure to prevent the facilitation of tax evasion under the Criminal Finances Act 2017
- eBook chapter
- 2021
- Simon Salzedo, Tony Singla
- Bloomsbury Publishing
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
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
Income tax
- eBook chapter
- 2019
- Rob Carrington, Ernst & Young
- Wiley
- UK GAAP 2019 - Generally Accepted Accounting Practice under UK and Irish GAAP
Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for income tax gives a comparison of FRS 102 Section 29 and IFRS, and covers VAT and similar sales taxes, current tax, recognition and measurement of deferred tax, allocation of tax charge or credit, consolidated tax returns and offset of taxable profits and losses within groups, presentation, and disclosure.
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
- What Everyone Needs To Know About Tax - An Introduction to the UK Tax System
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 1-22 of 22 results
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