Core Tax Annuals: Extended Set

Core Tax Annuals 2014/15: Extended Set contains: * Corporation Tax 2014/15 by Donald Drysdale * Capital Gains Tax 2014/15 by Rebecca Cave and Iris Wunschmann-Lyall * Income Tax 2014/15 by Sarah Laing * Inheritance Tax 2014/15 by Mark McLaughlin, Iris Wunschmann-Lyall and Chris Erwood * Trusts and Estates 2014/15 by Iris Wunschmann-Lyall and Chris Erwood * Value Added Tax 2014/15 by Andrew Needham * National Insurance Contributions 2014/15 by Sarah Bradford * Stamp Taxes 2014/15 by Kevin Griffin * PLUS a searchable CD-ROM with the full text for all 8 annuals The hot topics for 2014/15 Taking into account the main changes in Finance Act 2014, individual titles in this set address the following key topics: * Changes to the CGT treatment of disabled person trusts * The unification of the main and small profits rates of corporation tax * A further temporary increase in the maximum AIA to GBP500,000 * An increase in the R&D payable credit for loss-making SMEs * Budget 2014 changes to the pensions tax regime * In-year interest and penalties charges for employers * The non-domiciled spouse election and extended relief * The proposed simplification of the relevant property trust regime * Realignment of liabilities and the impact on BPR/APR * The Trusts (Capital and Income) Act 2013 * The Inheritance and Trustees' Powers Act 2014 * The National Insurance Contributions Act 2014 * New limits for the 15% SDLT rate for enveloped residential property Consult your own team of experts The authors of our Core Tax Annuals have extensive experience working at the forefront of the tax industry. Drawing on this expertise, they are ideally placed to: * Identify the day-to-day issues you are most likely to encounter * Show you how to apply the new tax opportunities to your clients' financial affairs * Foresee potential pitfalls and advise you on how to avoid them * Explain the meaning of key terms in plain English * Unpick the latest legislation, highlighting what it means for you in practice Let our experts deal with the taxing issues so you can focus on the day job!

A user-friendly structure We designed the Core Tax Annuals with you, the busy tax practitioner, in mind.

Each book has: * Signposts at the beginning of every chapter - Quickly scan which key topics are covered and go directly to the pages you need * Focus points punctuating the text - Identify and remember important points in each chapter * Worked examples in shaded boxes - Learn how to apply the rules and legislation in real-life scenarios * A table of examples at the start of the book - Refer back to relevant examples when a client issue arises Previous pack ISBN: 9781780431703