{"title":"Core Tax Annuals","description":"\u003cp\u003eNavigate the complexities of UK tax law with ease using the Core Tax Annuals series. Your essential guide for accurate, up-to-date information and expert insights. Perfect for professionals and students alike.\u003c\/p\u003e","products":[{"product_id":"bloomsbury-professional-vat-2019-20-book-andrew-needham-9781526509949","title":"Bloomsbury Professional VAT 2019\/20","description":"This annual guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals to grasp current VAT law confidently.  With a wealth of practical examples and written in non-technical English, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.  Value Added Tax 2019\/20 has been updated to include the following:   The new requirements of MTD that have been introduced for most businesses this year with a major change in reporting requirements for VAT registered businesses The easing of MOSS registration requirements for micro-businesses Changes and clarification to the VAT treatment of vouchers Changes to the eligibility rules for VAT grouping  This title is split into three sections to help you with:  What you must know: Including an outline of the system, VAT groups and returns, registration, charge and supply issues, what is reduced and zero rated, exceptions, credit notes and record keeping.  What you might need to know: Covers exports, imports, removals and acquisition of goods, partial exemption, Intrastat returns and the recovery of foreign VAT.  Special situations: Includes information on joint ventures, second-hand goods and retail schemes, annual accounting, cash accounting, flat rates, assessment and VAT penalties.  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":49520513319185,"sku":"GOR012926259","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1526509946.jpg?v=1751118704"},{"product_id":"core-tax-annual-trusts-and-estates-2012-13-book-iris-wunschmann-lyall-9781847669575","title":"Core Tax Annual: Trusts and Estates 2012\/13","description":"Based on Matthew Hutton's original popular reference guide, Trusts and Estates  is now under the expert authorship of Iris W nschmann-Lyall and Chris Erwood. It remains as practical and accessible as before whilst providing clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased estate. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Trusts and Estates 2012\/13 a convenient and accessible resource. Worked examples, tax tables and practical commentaries help to illustrate the latest legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable in applying it to their clients' cases. The technical information and practical know-how detailed in this book will enable the reader to organise their clients' financial affairs in a tax-efficient and compliant manner.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":49561406210321,"sku":"GOR005925406","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1847669573.jpg?v=1751250028"},{"product_id":"bloomsbury-professional-vat-2020-21-book-andrew-needham-9781526514615","title":"Bloomsbury Professional VAT 2020\/21","description":"This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.  Value Added Tax 2020\/21 has been updated to include the following:   - The VAT changes resulting from the pandemic including: - The bringing forward of the zero-rating of electronic publications - The introduction of a temporary zero-rate for PPE - The temporary 5% reduced rate for the hospitality industry - Brexit changes - The introduction of postponed accounting - Zero-rating of women’s sanitary products  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, as well as numerous worked examples demonstrating how to apply the main principles in practice.   Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent 7 years in HM Customs \u0026amp; Excise, firstly as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.","brand":"WoB","offers":[{"title":"GB \/ LIKE_NEW \/ INTERNAL","offer_id":49570330870033,"sku":"GOR013545743","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1526514613.jpg?v=1751180742"},{"product_id":"national-insurance-contributions-2019-20-book-sarah-bradford-9781526510259","title":"National Insurance Contributions 2019\/20","description":"National Insurance Contributions 2019\/20 covers all classes of UK National Insurance contributions. It explains where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.   This title contains the key information practitioners need to know about this specialist area including:  Coverage of all classes of NICs and international issues Appendices showing rates of each class of NIC for the last 6 years References to guidance on the GOV.UK websites and in the HMRC Manuals Worked examples Focus points Legislative references  Distinctly practical and accessible in style it also contains examples and planning points to illustrate where the liability can be minimised legitimately. All commentary is supported by legislative references and the entire text is clearly indexed and comprehensively cross-referenced to enable the reader to find what they need quickly and easily.  This new edition has been updated to cover:  Legislative changes since the last edition Changes to rates and thresholds for 2019\/20 and the impact of those changes National Insurance for the self-employed Proposed changes to the off-payroll working rules   The clear layout and practical approach, together with its use of worked examples, make this book indispensable for accountants, employers, tax advisers and NIC specialists alike.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":49580683460881,"sku":"GOR012223977","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1526510251.jpg?v=1751244382"},{"product_id":"bloomsbury-professional-inheritance-tax-2019-20-book-mark-mclaughlin-9781526509864","title":"Bloomsbury Professional Inheritance Tax 2019\/20","description":"Inheritance Tax 2019\/20 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.  This essential guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library.  Updates for the 2019\/20 edition include: Updated to Finance Act 2019 and changes in HMRC practice and guidance Case law – including The Personal Representatives of Grace Joyce Graham (Deceased) v Revenue and Customs (business property relief), Hood v Revenue and Customs (gifts with reservation), Henderson \u0026amp; Ors v Revenue and Customs and Proles v Kohli (domicile) and Banks v Revenue and Customs (exemptions) Updated commentary on the recent domicile reforms and changes to excluded property status in respect of UK residential property interests Residence nil rate band – reference to amendments introduced in Finance Act 2019  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":49609721708817,"sku":"GOR013135350","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1526509865.jpg?v=1750958722"},{"product_id":"corporation-tax-book-juliana-m-watterson-9781847665126","title":"Corporation Tax","description":"This annual guide to corporation tax meets the every-day needs of the busy tax adviser. Written by leading tax writer, Juliana Watterston, Corporation Tax 2010\/11 examines the rules, regulations and tax issues affecting companies in the UK. With its practical and concise style and straightforward format, this book is a useful tool for tax advisers and non-experts alike. This latest edition has been updated to include references to the new Corporation Tax Act 2010 and the Taxation (International and Other Provisions) Act 2010.  Fully up to date with the Finance Act 2010 and Finance (No 2) Act 2010, this excellent book covers: Introduction to corporation tax; Self-assessment; Self-assessment penalties; HMRC powers; Rates and payment of corporation tax; Close companies and connected issues; Trading income; Plant and machinery; Building and structures; Intangible assets; Research and development; Single company trading losses; Groups; Corporate finance; Investment business; Foreign matters; Transfer pricing; Reconstructions and amalgamations; Distributions; Accounting and taxation; Liquidations; Capital gains; The Construction Industry Scheme; The year end. 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Contents: Introduction to Corporation Tax, Self-Assessment, Rates and Payment of Corporation Tax, Close Companies and Connected Issues, Income, Tangible Assets, Tangible Fixed Assets, Research and Developments, Single Company Trading Losses, Groups, Corporate Finance, Investment Business, Overseas Matters, Transfer Pricing, Reconstructions and Amalgamations, Distributions, Accounting and Taxation, Avoidance, Liquidations","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":49635520282897,"sku":"GOR002183064","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1847663273.jpg?v=1750866840"},{"product_id":"bloomsbury-professional-capital-gains-tax-2021-22-book-jacquelyn-kimber-9781526518590","title":"Bloomsbury Professional Capital Gains Tax 2021\/22","description":"Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2021\/22 is an invaluable title for those who deal with capital gains tax on a regular basis.   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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, as well as numerous worked examples demonstrating how to apply the main principles in practice.","brand":"WoB","offers":[{"title":"GB \/ LIKE_NEW \/ INTERNAL","offer_id":49724358131985,"sku":"GOR013773414","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1526518597.jpg?v=1751373859"},{"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":"bloomsbury-professional-capital-gains-tax-2022-23-book-jacquelyn-kimber-9781526523563","title":"Bloomsbury Professional Capital Gains Tax 2022\/23","description":"Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2022\/23 is an invaluable title for those who deal with capital gains tax on a regular basis.   The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance.   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, as well as numerous worked examples demonstrating how to apply the main principles in practice.  This title is included in Bloomsbury Professional's Scottish Tax online service.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":50154899603729,"sku":"GOR013873724","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1526523566.jpg?v=1751150008"},{"product_id":"core-tax-annual-capital-gains-tax-2016-17-book-rebecca-cave-9781784512996","title":"Core Tax Annual: Capital Gains Tax 2016\/17","description":"Capital Gains Tax 2016\/17 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis.  This established title uses plain English and includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to Finance Act 2016. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Capital Gains Tax 2016\/17 a convenient and accessible resource.  This popular title covers: Introduction to capital gains tax; Disposals; Computation of gains and losses; Particular assets; Residence, ordinary residence and domicile; Partnerships; Administration of an estate; Settlements.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":50331529609489,"sku":"GOR009309959","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1784512990.jpg?v=1750723637"},{"product_id":"bloomsbury-professional-trusts-and-estates-2020-21-book-chris-erwood-9781526514905","title":"Bloomsbury Professional Trusts and Estates 2020\/21","description":"Trusts and Estates 2020\/21 is a practical and accessible reference book that provides clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased’s estate.  The 2020\/21edition has been updated to Finance Act 2020 and includes the following:   - Updated commentary to reflect the Government confirmation that legislation will be introduced in Finance Bill 2020-21 which will introduce a 2% surcharge from 1 April 2021 for non-UK residents purchasing residential property in the UK - The Administration of Estates Act 1925 (Fixed Net Sum) Order 2020, which increases the statutory legacy in intestate estates from £250,000 to £270,000 from 6 February 2020 - Online CGT Return and the Finance Act 2019 compliance application to UK and non-UK resident PRs\/Trustees - Updated commentary reflecting the provisions from Finance Bill 2020-21 that UK and non-UK resident PRs who sell a residential property that gives rise to a CGT liability must send a stand-alone tax return to HMRC and pay any CGT due within 30 days of completion of the sale - Case law - Mackay v Wesley [2020] EWHC 1215 (Ch) (18 May 2020) – application to rescind Trustee appointment  Written by two of the leading experts in this field, Trusts and Estates 2020\/21enables practitioners to gain a better understanding of current tax law so they can confidently organise their clients’ financial affairs in a tax-efficient and compliant manner.  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It explains the reasons behind many of the current rules by exploring the history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact.  Including numerous examples, with references to legislation, case law and HMRC guidance throughout, this is a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. 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