Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.
Displaying 1-30 of 47 results
Exclusive
Tax planning versus tax avoidance
- eBook chapter
- Apr 2024
- Chris Erwood, Jacquelyn Kimber, Iris Wünschmann-Lyall
- Capital Gains Tax
Expert commentary on how to draw a line between tax planning, tax avoidance and illegal tax evasion, in relation to capital gains tax.
Exclusive
Business profits
- eBook chapter
- Apr 2024
- Lucy Webb
- Bloomsburys Tax Rates and Tables
Tax rates and tables for business profits, updated to reflect measures announced in the Spring Budget on 6 March 2024 and changes proposed in the Spring Finance Bill 2024. The chapter includes sections on MTD, cash basis, fixed rate deductions, averaging profits for farmers and artists, car hire costs, residential property lettings, time limits for claims and elections, lease premiums and SEISS.
Exclusive
Value added tax 2023/24
- eBook
- Apr 2024
- Andrew Needham, St John Price
An accessible guide to current VAT law, written for both professional advisers and non-professionals. The content is updated in line with changes to legislation, new and revised guidance from HMRC on issues such as MTD, and relevant case decisions.
Exclusive
Assessment and VAT penalties
- eBook chapter
- Apr 2024
- Andrew Needham
- Value Added Tax
This chapter provides an overview of HMRC assessments and VAT penalty procedures.
Exclusive
Sole trader or partnership?
- eBook chapter
- Apr 2024
- John Hiddleston
- Income Tax
A section providing a practical overview of income tax issues relating to partnerships and LLPs. Covers topics such as disguised employment via LLPs, partnership tax returns, reform of partnership taxation, partnerships with mixed membership, and sideways losses.
Exclusive
Non-resident CGT and UK land
- eBook chapter
- Mar 2024
- Mark McLaughlin, Rebecca Sheldon, Sarah Squires
- Tax Planning
A chapter on taxation relevant to non-resident investors in UK land, highlighting tax planning opportunities and potential pitfalls.
Exclusive
Tax litigation handbook
- eBook
- Feb 2024
- Pump Court Tax Chambers
The Tax Litigation Handbook is the successor to the previously published Hamilton on Tax Appeals. The book is intended to provide a guide to all aspects of procedure in tax disputes and litigation, with commentary that is both technical and practical. The book covers tax investigations and the appeals procedure, including all aspects of procedure before the First-tier Tribunal and Upper Tribunal.
Exclusive
HMRC powers
- eBook chapter
- Jan 2024
- Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
- Corporation Tax
A full chapter providing practical guidance on HMRC powers, covering topics such as appeal procedures, documents and record keeping, time limits for raising assessments, HMRC correction of tax returns and HMRC action to counter tax avoidance schemes.
Exclusive
Buying and selling companies
- eBook chapter
- Jan 2024
- Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
- Corporation Tax
Practical guidance on the taxation issues involved in buying and selling a corporate business, aimed at professional tax advisers.
Exclusive
Self-assessment
- eBook chapter
- Jan 2024
- Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
- Corporation Tax
A full chapter providing practical guidance on company tax returns and dealing with HMRC.
Exclusive
Self-assessment penalties
- eBook chapter
- Jan 2024
- Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
- Corporation Tax
A full chapter providing practical guidance on penalties for incorrect tax returns.
Exclusive
Making tax digital tracker
- eBook
- Oct 2023
- Emma Rawson
- Making Tax Digital Tracker
The Tracker provides plain English guidance on the operation of MTD, with sections covering VAT, income tax, corporation tax and tax agents in relation to MTD.
Exclusive
Value added tax
- eBook chapter
- Sep 2023
- David Whiscombe
- Partnership Taxation
Chapter providing expert guidance on VAT in relation to business partnerships, including LLPs.
Exclusive
Penalties
- eBook chapter
- Sep 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
A chapter on HMRC powers in relation to tax penalties.
Exclusive
Tax returns
- eBook chapter
- Sep 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
A chapter on taxpayers' rights and HMRC powers in relation to tax returns.
Exclusive
Appeals and other proceedings
- eBook chapter
- Sep 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
A chapter on taxpayers' rights and HMRC powers in relation to tax appeals and other proceedings.
Exclusive
Serial tax avoiders
- eBook chapter
- Sep 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
A chapter on HMRC powers in relation to serial tax avoiders.
Exclusive
Disclosure of tax avoidance schemes
- eBook chapter
- Sep 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
A chapter on HMRC powers in relation to disclosure of tax avoidance schemes (DOTAS) rules.
Exclusive
Tax planning for farm and land diversification (6th edition)
- eBook
- Sep 2023
- Julie Butler
- Tax Planning for Farm and Land Diversification
Julie Butler explores the latest developments in the area of tax planning for farm and land diversification, including protecting the farm's assets, alternative land use, hobby and lifestyle farming, letting activity and divorce and farming.
Exclusive
Guide to taxpayers’ rights and HMRC powers
- eBook
- Sep 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.
Exclusive
Trading company and investment company computations under CTSA
- eBook chapter
- Aug 2023
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Chapter containing advice on computations and the corporation tax self-assessment (CTSA) return, written for anyone who advises or runs a family or owner-managed company.
Exclusive
Remuneration strategies
- eBook chapter
- Aug 2023
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
Exclusive
Selling the owner-managed business or company
- eBook chapter
- Aug 2023
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Tax planning advice on selling a family or owner-managed company, written for anyone who advises or runs one.
Exclusive
Tax avoidance and BEPS
- eBook chapter
- Jul 2023
- Lynne Oats
- Principles of International Taxation
A chapter reflecting on how the OECD’s work on base erosion and profit shifting (BEPS) has aimed to tackle corporate tax avoidance, and outlining the outcomes of the BEPS 1.0 project.
Exclusive
Beyond BEPS 1.0
- eBook chapter
- Jul 2023
- Lynne Oats
- Principles of International Taxation
A chapter outlining the OECD's BEPS 2.0 project, which builds upon the earlier BEPS 1.0 initiative.
Exclusive
Anti-avoidance rules: structure
- eBook chapter
- Jul 2023
- Lynne Oats
- Principles of International Taxation
A chapter covering two kinds of anti-avoidance rules which aim to tackle some of the tax avoidance techniques used by multinational entities: controlled foreign companies (CFC) legislation, and anti-hybrid rules relating to entity mismatches.
Exclusive
Anti-avoidance rules: finance
- eBook chapter
- Jul 2023
- Lynne Oats
- Principles of International Taxation
A chapter discussing the interest restriction rules that some countries have adopted in an attempt to prevent multinational entities from using intra-group financial arrangements to reduce their group tax liabilities.
Exclusive
Improper use of treaties
- eBook chapter
- Jul 2023
- Lynne Oats
- Principles of International Taxation
A chapter exploring some of the most common corporate structures used for the purpose of abusing bilateral tax treaties, as well as the common approaches to preventing such improper practices.
Exclusive
Partnerships
- eBook chapter
- Jan 2022
- David Whiscombe
- Buy-to-let Property Tax Handbook
A chapter discussing various tax issues relating to property partnerships and LLPs. Covers topics including partnership tax returns, partners’ expenses, settlement legislation, interest paid by partners, non-UK resident partners, capital gains, and stamp duty land tax.
Exclusive
Compliance and appeals
- eBook chapter
- Jan 2022
- Jonathan Schwarz
- Residence Domicile and UK Taxation
A chapter on tax compliance and appeals in relation to the laws of residence and domicile.
Displaying 1-30 of 47 results
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