Bloomsbury Professional Tax Insights – serie
Visar alla böcker i serien Bloomsbury Professional Tax Insights. Handla med fri frakt och snabb leverans.
2 produkter
2 produkter
943 kr
Kommande
UK withholding tax is a method of collecting tax at source from the person who makes a payment instead of raising an assessment on the recipient. It is is an effective way for tax authorities (HMRC) to collect tax. It passes the administrative burden onto the person making the payment (the payer) to:- withhold the appropriate amount of income tax from the payment- account for such tax to HMRC- submit returns to HMRC containing information on the amounts paid and withheld in respect of UK tax, andissue tax statements or certificates to the recipient informing them of the amount of the payment and the amount of the tax deducted even though the tax is due in respect of income belonging to the recipient.As a general rule, UK domestic law requires companies making payments of interest to withhold tax at 20%Withholding tax is an income tax that often affects companies. It doesn’t fit neatly into publications aimed at income tax, where corporation tax practitioners may miss it, or corporation tax, as it is strictly income tax and has relevance for individuals. Covers the following issues: - Interest, covering the domestic withholding requirement, then moving on to consider how the recipient may claim a reduction or repayment, considering the role of double taxation treaties and, for now, the EU Interest and Royalties Directive (under UK law, a company may have a duty to withhold tax in relation to the payment of either interest or royalties.- Royalties; the obligation to withhold , and moving on to consider how the tax to be withheld can be reduced or repaid. The role of double taxation treaties and the EU directive will also be covered here.- How withholding tax relates to dividends.- Discussion of the Offshore Receipts in respect of Intangible Property regime. This is not strictly a withholding tax, but the regime has its roots in the royalties withholding tax rules.- The possible impact of Brexit will be covered where relevant. The guidance is illustrated by the use of diagrams and flow charts and case studies. Relevant case summaries are referenced throughout.
Bloomsbury Professional Tax Insight - A Guide to Alternative Dispute Resolution in the UK
A Guide to Alternative Dispute Resolution in the UK
Häftad, Engelska, 2026
1 018 kr
Kommande
Alternative Dispute Resolution (ADR) has been an option for taxpayers and their advisers involved in enquiries or disputes with HMRC for a number of years, and it is now becoming increasingly popular as an alternative to taking a case to the First or Upper Tax Tribunal where there is a significant backlog in terms of cases being heard. The real attraction of ADR and a significant benefit to taxpayers, whether individuals or corporates, is that the process is completely confidential - in comparison to the potential embarrassment of tribunals where details are in the public domain.This book contains expert guidance on a variety of topics centred on Alternative Dispute Resolution, from how to complete the ADR form and guidance for the ADR meeting on the day, to what the Litigation Settlement Strategy is and an outline of the tribunal processes. It is a practical step by step guide with technical tax commentary, illustrated with real-life case studies and analysis of strategies employed in resolving these disputes. Readers will benefit from the practical experience of the author Jesminara Rahman, who has over 25 years experience in dealing with tax disputes and how to use ADR as a tool to reach a resolution with HMRC, and who had a leading role in implementing ADR within HMRC as a national service.Jesminara Rahman is the Director of Tax Resolute Ltd. Her experience includes 15 years as an HMRC Inspector of Taxes and Tax Dispute Resolution expert.