Tax Advisers' Guide to Trusts — third edition
Written by Nigel Eastaway and Ian Richards
Published by Tottel Publishing Ltd, paperback, price £79.95
Groucho Marx wrote '“Many Happy Returns! An Unofficial Guide to Your Income-Tax Problems' in 1942. There's not a lot of people know that ….
Tottel's 'Tax Essentials: Trusts and Estates 2005-06'
By Matthew Hutton MA(Oxon), CTA(Fellow), AIIT, TEP
Published by Tottel Publishing Ltd, tel: 01444 416119, available from Marston Book Services, tel: 01235 465500
Revenue law: principles and practice, 23rd edition
DO I QUALIFY? What is it? How do I claim? Is it worth it? These are perfectly reasonable and common questions in relation to research and development. Most companies have heard of research and development tax relief. However, many may not realise that they qualify for it or how to go about applying.
WITH APOLOGIES TO costermongers, forget about the concept of hypothetical open market sales; forget about case law on information standards; forget even about the complications of ITEPA 2003; the questions most commonly asked concerning the mechanics of fiscal share valuation are: