{"title":"Pete Miller","description":null,"products":[{"product_id":"bloomsbury-professional-corporation-tax-2019-20-book-pete-miller-9781526510020","title":"Bloomsbury Professional Corporation Tax 2019\/20","description":"This annual guide to corporation tax meets the everyday needs of the busy tax adviser. It examines the rules, regulations and tax issues affecting companies in the UK.   Topics covered include: Introduction to corporation tax; Trading income; Capital allowances (plant and machinery); Trading losses; Groups; Investment business; Property investment; Buildings and Structures; The Construction Industry Scheme; Close companies and connected issues; Loan relationships; Intangible fixed assets; UK Patent Box; Research and development; Creative sector tax reliefs; Chargeable gains; Reconstructions and amalgamations; Distributions; Foreign matters; Transfer pricing; Self-assessment; Rates and payment of corporation tax; Self-assessment penalties; HMRC powers; Accounting and tax; The year end.   This latest edition has been updated in line with the Finance Act 2019 and changes to HMRC guidance. It explores the following key topics:  Rules dealing with new flexible use of corporate losses  The restriction on the use of carried-forward losses New interest restriction, placing limits on the relief available for corporate borrowings Offshore corporates investing in UK property to be brought into the corporation tax net with many investors being subject to tax on gains for the first time Reintroduction on tax relief for goodwill in respect of certain business acquisitions where there is a strong “IP connection” The introduction of the Structures and Buildings Allowance which allow the construction costs of commercial buildings to be written down over a 50 year period.   This accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":49756703424785,"sku":"GOR013776430","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1526510022.jpg?v=1750718275"},{"product_id":"successful-real-estate-investing-book-pete-miller-9780060159436","title":"Successful Real Estate Investing","description":null,"brand":"WoB","offers":[{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":50342662078737,"sku":"CIN006015943XVG","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ GOOD \/ SBYB","offer_id":50444975112465,"sku":"CIN006015943XG","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/006015943X.jpg?v=1750811270"},{"product_id":"taxation-of-company-reorganisations-book-pete-miller-9781780438641","title":"Taxation of Company Reorganisations","description":"Made for all practitioners working in this increasingly important area of UK taxation  Covering issues relevant to all size of transaction or company, Taxation of Company Reorganisations, Fifth Edition, includes guidance to a variety of topics from the reduction of capital rules, to using them for tax structuring, to EU cross-border transactions. The previous edition was published in 2012 and this new version brings the reader up-to-date with a range of legislative changes, new cases and the authors’ collective experience in helping their clients deal with this.  Aims to be all things to all tax advisors This title is an essential reference source for tax advisors who need to offer clear and concise guidance to their clients through basic rules, reorganisations, deemed reorganisations, reconstructions, mergers, demergers and branch incorporations. Written by authors with over fifty years of experience dealing with clients ensures this title is applicable to a wide range of organisations; from small owner managed businesses up to the largest public companies.  What this title includes Fully updated and revised for key legislative changes Important cases updates, including Hancock TC 03816 on the application of s116 TCGA  Qualifying Corporate Bonds (QCBs) and non-QCBs Changes to company law for companies reducing capital. Relevant sections are bought into line with recent changes to Stamp Duty Land Tax New guidance on the reduction of capital rules and using them for tax restructuring Updated instruction on EU cross-border transactions, based on real-life experience All text reviewed and revised where appropriate, including changes following comments from readers Clear analysis of all relevant legislation, including the technical and practical consequences of commercial transactions Background history into Tax Law","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":50955645419793,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":50955645714705,"sku":"GOR011756495","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1780438648.jpg?v=1750722908"},{"product_id":"miller-hardy-and-ismail-on-company-reorganisations-book-pete-miller-9781526529657","title":"Miller, Hardy and Ismail on Company Reorganisations","description":"Now in its 7th Edition, Miller, Hardy and Ismail on Company Reorganisations (previously Taxation of Company Reorganisations), is an essential reference source for tax advisers that covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions.  A variety of topics are discussed, from the reduction of capital rules, and interaction with substantial shareholding exemption, to qualifying corporate bonds (QCBs), reconstruction reliefs, and UK and cross-border mergers. The new edition brings the commentary up-to-date with recent Finance Acts including new provisions relating to share exchanges involving non-UK incorporated close companies introduced in Finance (No.2) Act 2023; and relevant new guidance from HMRC. There is also a new chapter on the multinational top-up tax and domestic top-up tax provisions as these apply to reorganisations.  A number of important new cases are also analysed, including the following: - Euromoney Institutional Investor PLC (FT): Anti-avoidance on exchange of shares - Gallaher (various including UT and CJEU): intra-group transactions and EU law -  Kavanagh (FT): Holding shares on trust - Blackrock (UTT), Oxford Instruments (FTT), and Kwik Fit Group Ltd (UT): unallowable purpose test - Altrad Services (UT): disclosed avoidance scheme - M Group Holdings (FTT): substantial shareholding exemptions.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51606797353233,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51606797680913,"sku":"NGR9781526529657","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1526529653.jpg?v=1750925547"}],"url":"https:\/\/www.worldofbooks.com\/collections\/author-books-by-pete-miller.oembed","provider":"World of Books ","version":"1.0","type":"link"}