Tolley's Taxation in the Channel Islands and the Isle of Man 2001-02

Tolley's Taxation in the Channel Islands and the Isle of Man 2001-02

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Description

Covering income tax and related minor taxes, plus the dwellings profits tax in Guernsey and non-resident company duty in the Isle of Man, this text offers a commentary on the available opportunities, allowing the practitioner to develop the most effective offshore tax planning strategies. Divided into three sections for ease of use, this practical guide provides expert advice on the taxation and company law governing Guernsey, Jersey and the Isle of Man. There are alphabetical arrangement and separate contents lists within each section. The work includes the 2001 legislative changes for Guernsey, Jersey and the Isle of Man, and tax rates and allowances for at least six years.show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • 0754512819
  • 9780754512813

Table of contents

Summary of the latest Rates and Allowances; About this 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 Profits Tax; Employments and Pensions; Exempt Companies; Exempted Bodies; Exempt Insurance Companies; Exemptions from Income Tax; Group 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; Pension 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; Trades, Professions and Vacations; Trustees, Personal Representatives.show more