Adrian Shipwright – författare
Visar alla böcker från författaren Adrian Shipwright. Handla med fri frakt och snabb leverans.
3 produkter
3 produkter
2 500 kr
Skickas inom 10-15 vardagar
Law and Regulation of Tax Professionals examines all aspects of the obligations and liabilities of tax advisers arising out of professional standards, contract, tort, tax legislation (including DOTAS, POTAS and DAC6) and criminal tax evasion sanctions against the backdrop of legislative and case law. The purpose of this book is to provide a comprehensive overview of the law and associated matters concerning the regulation of tax professionals; and to seek to draw some practical lessons as to how the tax professional and the business they work in can organise themselves to comply with what is required by regulation, best practice and to eliminate so far as possible the consequences of mistakes and unforeseen occurrences. Illustrated throughout with examples and reference to relevant case law, as well as checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in breach of regulatory standards, this title is essential for tax professionals (including ICAEWs, CTAs, TEPs), tax agents, in house tax advisers, and lawyers advising on tax matters.
3 620 kr
Skickas inom 5-8 vardagar
A detailed guide to the taxation of entertainers and sportspersons in four volumes and electronically. There is no other recent publication on this. This publication is for the practitioner and others written by a practitioner who has been an academic. Its design follows his way of working beginning with the basic materials and analysing them for application to any particular case. Updated in volume 4 to cover changes introduced by part two, FA 2025: the replacement of a domicile-based system with a residence-based system and the abolition of the Remittance Basis.It is a starting point for the adviser in a hurry. It includes Key Points boxes to help as well as full contents for each Chapter. There are also many tables and checklists. There is often a further detailed analysis including on Article 17 OECD Model Treaty, HMRC’s published views on “Image Rights”, the 1987 Regulations and DTR. There is also a detailed Chapter on Avoidance. It includes many examples. Relevant statutory and related material are included in the text so everything is easily available. Tax law requires an understanding of the legal analysis of the underlying matters. Accordingly, matters such as “Image Rights” or “Personality Rights”, the Economic Torts, Confidentiality and Passing Off are dealt with. There is also a detailed case study at the end intended to bring matters together.
1 207 kr
Skickas inom 3-6 vardagar
This book explains the tax consequences of the changes detailed in Part 2 of the Finance Act 2025, following the enactment of new rules announced on Budget Day 2024.These were essentially the replacement of a domicile-based system with a residence-based system and the abolition of the Remittance Basis which had been around in its current form since the beginning of the First World War.The text of the legislation is included in the publication. Each provision is analysed using the headings Overview, Relevant Legislation, Detail and Commencement. This is followed by a section on some thoughts as to how the provisions can be used for the benefit of clients.This work was originally written as a supplement to the earlier publication called Taxation of Entertainers and Sportspersons, but applies equally to personal tax advisers to mobile HNWIs.