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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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Williams published
A new edition is due, details can be seen here:
A-Z of Business Tax Deductions 2nd ed isbn 9781526507310

A-Z of Business Tax Deductions

ISBN13: 9781780437019
New Edition ISBN: 9781526507310
Published: April 2015
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £95.00

Low stock.

A-Z of Business Tax Deductions is a valuable and time-saving first point of reference for tax practitioners wanting to check reliefs available on various aspects of their clients businesses. It provides a succinct summary of the deductions available in each instance, key cases are summarised and the key legislative and HMRC manual references are also included.

When looking at what deductions are allowable it is generally accepted that there are a number of grey areas as there is not a lot of legislation. Consequently there have been a significant number of cases and HMRC have issued guidance in a number of their manuals. In bringing together these sources this title allows the practitioner to identify possible allowance and helps to draw conclusions in areas where there may be some ambiguity.

A-Z of Business Tax Deductions is structured in a easily navigable A-Z format, allowing the reader to identify quickly the business area they are looking for. By bringing together legislative references, summaries of key cases and HMRC guidance the book helps the reader to understand the circumstances in which different deductions are allowable.

The book covers deductions allowable for sole traders, partnerships and companies.

Company Law, Taxation
Part 1 - General principles: Generally accepted accounting practice
Cash basis for unincorporated businesses
Capital or revenue expenditure
'Wholly and exclusively'

Part 2 - Business deductions generally: Advertising and sponsorship
Adjustments on a change of accounting basis
Bad and doubtful debts
Car hire
Charitable gifts
Compensation and damages
Counselling and retraining
Crime related payments
Defalcations or fraud by employees
Depreciation and loss on disposal of fixed assets
Dilapidations (leases)
Employer benefit deductions
Ex-gratia payments
Fixed rate deductions (unincorporated businesses)
Foreign exchange losses
Franchise payments
Gifts to customers
Guarantee payments
Herd basis
Hire purchase
Loan and overdraft interest – General (unincorporated businesses)
Interest on overdue tax and penalties
Incidental costs of obtaining loan finance (unincorporated businesses)
Keyman insurance
Lease premiums
Lease rental payments
Legal and professional costs
Management charges
Mileage allowances (unincorporated businesses)
Patent rights and expenses (unincorporated businesses)
Post-cessation expenses
Pre-trading expenses
Political expenditure
Removal expenses
Replacement of integral features
Rent and rates
Repairs and renewals
Restrictive undertakings
Software (unincorporated businesses)
Staff welfare costs
Tax (foreign)
Trading stock
Trade subscriptions
Trade tools
Travel expenses
Use of home as office
Unremittable amounts
Websites (unincorporated businesses)

Part 3 - Deductions specific to companies: Creative industries relief
Deemed payments by intermediaries
Employee share acquisitions
Intangible fixed asset deductions
Investment companies
Land remediation relief
Loan relationships
National insurance contributions (share options)
Payments for group relief
Patent box
Research and development