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2 produkter
2 produkter
2 425 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.
2 218 kr
Skickas inom 7-10 vardagar
This specialist title analyses the approach of the UK tax regime towards intellectual property assets. Following the life-cycle of intellectual property from creation to disposal, the commentary highlights the tax considerations and planning issues for individuals, non-corporate entities and companies. A separate chapter deals with international issues including UK tax residence, transfer pricing and controlled foreign companies.Two new chapters have been added to this edition, one dealing with crypto-assets, and the other providing guidance on dealing with disputes, enquiries and appeals.A large amount of new material is added to reflect changes to the law and practice in this area since the last edition was published in 2016. These include:- changes to the corporate intangible asset regime- expansion of guidance on the patent box to reflect application of new rules from July 2021- changes to the R&D tax relief regime- updated to reflect the post-Brexit world, including international protection, recognition and enforcement of UK and non-UK IP; and the new VAT regime.- new commentary on 'hybrid' IP: domain names and protection via goodwill/passing off- update to the international tax planning to reflect recent tax residence decisions such as Development Securities Plc v HMRC- New case law: - Hull City AFC (Tigers) Ltd v HMRC (image rights)- Thaler v Comptroller General of Patent Trade Marks and Designs (confidentiality - no property in information)- Ingenious (trading v investment- Vaccine Research Limited (trading v investment)The commentary also features a number of new examples and case studies to help illustrate the guidance given.