Tolley's Taxation in the Channel Islands and the Isle of Man 2000-01

Tolley's Taxation in the Channel Islands and the Isle of Man 2000-01

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Description

This volume covers income tax and related minor taxes, plus the dwellings profits tax in Guernsey and non-resident company duty in the Isle of Man. It provides a commentary on the available opportunities, allowing the practitioner to develop effective offshore tax planning strategies. Divided into three sections for ease of use, the guide provides advice on the taxation and company law governing Guernsey, Jersey and the Isle of Man. The arrangement is alphabetical and there is a separate contents list within each section. The book includes the year 2000 legislative changes for the area along with tax rates and allowances for the six years leading up to 2000.show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • Revised edition
  • 0754507335
  • 9780754507338

Table of contents

Summary of the latest rates and allowances; about his book; abbreviations and references; administration and general; allowances and Income Tax; rates - individuals; anti-avoidance; appeals; assessments; businesses; capital allowances; casual receipts; companies; companies and associations; corporation tax; double taxation relief; dwellings profit tax; employments and pensions; exempt companies; exempted bodies; exempt insurance companies; exemptions from Income Tax; ground relief; interest, annuities etc.; international bodies; land and buildings; losses; married persons; non-resident company duty; offices and employments; offshore insurers; other sources of income; overseas matters; partnerships; payment of Income Tax; penalties; pensions schemes for employees; retirement annuities; retirement benefit schemes; returns; schedule A - land and buildings; schedule C - interest etc payable out of public revenue; schedule D -general, case I and II, case III, case IV and V, case VI; settlements; superannuation funds and pension schemes; tax instalment scheme for employees; trusts.show more