Tolley's Tax Checklists

Tolley's Tax Checklists

  • Loose-leaf
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This highly practical looseleaf provides solid guidance on any tax problem. Every issue is turned into a list, steering the practitioner in the right direction so that time is not wasted on irrelevant research. It will show all the options ranging from amounts allowable as business deductions to VAT health-checks. "Tottel's Tax Checklists" - the first point of reference for tax issues on which the practitioner has less than a full understanding and is uncertain as to what to do. It is updated at least twice per annum (invoiced separately). New checklists are added with each issue.
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Product details

  • Loose-leaf
  • Tolley
  • London, United Kingdom
  • 0754508234
  • 9780754508236

Table of contents

"Part I: VAT: Technical: business start-up,registration,registration limits,deregistration,deregistration thresholds,liability,completion of VAT forms,place of supply of services,time of supply,annual accountingcash accounting,bad debt relief,input tax on cars,motoring expenses,partial exemption checklist,partial exemption,methods of apportionment,DIY housebuilders,capital goods scheme checklist,place of supply of freight transportconstruction, land and propertyagent and principal,Part II: VAT: Reference:Customs and Excise VAT forms,Customs and Excise VAT publications,Customs and Excise Business Briefs,Customs and Excise News Releases,Budget 2000 - Customs and Excise Press Releases,extra-statutory concessions,format of European VAT registration numbers,European Union (EC) member states,Foreign VAT recovery,businesses which can ignore certain exempt input tax,Schedule 5 of VAT Act 1994,Insurance premium tax,Landfill tax,Air passenger duty,Part III: Capital Taxes:planning issues,retirement relief,taper relief and capital losses,rollover relief,holdover relief,private residence exemption,Valuation of unquoted shares for fiscal purposes,shares and securities: identification rules,business property relief,other reliefs,Inland Revenue extra statutory concessionspotentially exempt transfers,exempt transfers,Part IV: Schedule E:Income tax - benefits in kind (taxable),Income tax - benefits in kind (exempt),company cars: taxable benefit,PAYE action list,PAYE checklist,approved company share option plans,PAYE timetable,Part V: Schedule DBusiness deductions - Schedule D Cases I and II: deductions allowed,deductions prohibited,relief for trading losses by individuals,change of basis period,Incorporation - advantages and disadvantages,Capital allowances - plant and machinery: list of items that may qualify as plant,industrial buildings allowances: meaning of 'industrial building or structure',industrial buildings allowances: key case law relating to the definition of 'industrial building or structure',Inland Revenue extra statutory concessions,Corporation tax - loan relationships,Purchase by a company of its own shares,EIS (qualifying companies),Part VI: Self-Assessment:Income tax - penalties,Income tax - surcharges,Inland Revenue forms and help sheets,Part VII: Personal:Residence, ordinary residence and domicile - general principles,Income tax - relief for loan interest paid,End of year review - time limits,planning issues,Settlements - tax principles,EIS (income tax relief),Part VIII: Administration and Miscellaneous:Engagement letters,Clearance applications,Reference works - Revenue Manuals: overview,Inspector's Manual,Inland Revenue Statements of Practice,Inland Revenue leaflet and booklets,Budget 2000- Inland Revenue Press Releases."
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