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TAXline Tax Planning 2015/16

Access all of the chapters from the 2015/16 edition of TAXline Tax Planning, the ICAEW Tax Faculty's annual update on key developments within the UK tax regime.

TAXline Tax Planning 2015/16 - Chapter 1

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A fair number of the changes made and announced during 2015 affect the smaller business directly. In this chapter, Rebecca examines some of the key areas on which we advise, and looks at the impact of the 2015 announcements on the small business landscape.

TAXline Tax Planning 2015/16 - Chapter 2

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This chapter is in three parts: the first looks at the initial proposals and the way in which the Tax Faculty and others fought for a rethink; the second looks at the modified proposals set out in the summer 2015 Finance Bill and the third looks at the way in which HMRC is likely to use the measure.

TAXline Tax Planning 2015/16 - Chapter 3

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The changes to the taxation of dividend income from 2016 were a major surprise in the July 2015 Budget. Rebecca explains the changes and looks at the potential impact on owners of smaller limited companies over the next few years.

TAXline Tax Planning 2015/16 - Chapter 4

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This chapter focuses on developments concerning the direct and indirect tax treatment of charitable and other non-profit making organisations, including the latest developments in charitable giving. It provides a summary of all the key alterations in the last year and proposals which are likely to have consequences in the coming year.

TAXline Tax Planning 2015/16 - Chapter 5

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In this chapter, Carl Bayley explains the key changes to property taxation in England, Wales and Scotland announced in 2015. Some of the proposed changes will take effect over the coming years, but the need for advice is clear; all clients with buy-to-let properties will need detailed advice about the changes during 2015/16 so that they can plan for the future.

TAXline Tax Planning 2015/16 - Chapter 6

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Changes to the structure of employment arrangements affecting employment intermediaries have already flowed from the Finance Act 2014 (FA 2014), and more are likely to follow. As a result, the author has produced a comprehensive guide to the changes in 2014 and 2015 and their practical impact, and looks forward to further changes affecting the labour provision sector and those engaged through labour providers in 2016.

TAXline Tax Planning 2015/16 - Chapter 7

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The international tax regime has remained in the public spotlight this last year, not least as the second, and final, year of the OECD Base Erosion Profit Shifting (BEPS)Action Plan comes to its climax with publication of the final papers in early October. The UK had its election in 2015 and Germany and France have their own national elections in 2017. It is always popular among the general public to be seen to be being tough on business, and in particular international business, which does not have a vote.

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