Employment Related Securities and Unlisted Companies

Ken Moody

Employment-Related Securities and Unlisted Companies is written with mainly private or unlisted companies in mind and explains in depth how the employment related securities ('ERS') rules in ITEPA 2003, Part 7 apply to employee share acquisitions generally, including: Securities as earnings Restricted or convertible securities Securities acquired for less than market value Securities disposed of for more than their market value Post-acquisition benefits connected with securities Securities acquired under options The book also explores employee share acquisitions through various means, the relevant capital gains tax rules and corporation tax relief for employee share acquisitions. Basic share valuation methodology is discussed and though PAYE and NICs do not apply generally to unlisted company shares/securities, they may apply where a market exists for the securities or on the occurrence of events related to ERS. Lastly, the compliance requirements with regard to online registration of schemes, annual returns, penalties etc, are also featured.

• Format: Paperback
• ISBN: 9781913507107
• Publication Date: Nov 2022
• Availability: In Stock - Despatched Within 5-7 Working Days

The Taxation of Small Businesses 2022/2023

Malcolm James

The Taxation of Small Businesses 2022-23 is a practical guide to all aspects of direct taxation of small businesses in one volume. It is ideal for sole practitioners and small partnerships, but will be a handy reference guide for all tax advisers. The book aims to give a clear explanation of the relevant legislation and practical advice on ways of minimising clients' tax liabilities and warning against common pitfalls. The fifteenth edition has been updated to incorporate changes as a result of the Finance Act 2022.  

• Format: Paperback
• ISBN: 9781913507312
• Publication Date: Jul 2022
• Availability: In Stock - Despatched Within 5-7 Working Days

Seriously Fun Maths

Laura Tuohilampi

• Format: Paperback
• ISBN: 9781922607225
• Publication Date: Jul 2022
• Availability: In Stock - Despatched Within 5 Working Days

Balance

Andrew Oberthur

• Format: Paperback
• ISBN: 9781922607263
• Publication Date: May 2022
• Availability: In Stock - Despatched Within 5 Working Days

Learning Language Through Movement

Garry Powell

• Format: Paperback
• ISBN: 9781922607300
• Publication Date: Jul 2022
• Availability: In Stock - Despatched Within 5 Working Days

Differentiation for Gifted Students in a Secondary School

Susan Nikakis

• Format: Paperback
• ISBN: 9781922607409
• Publication Date: Jan 2023
• Availability: In Stock - Despatched Within 5 Working Days

School Philanthropy Handbook

Gavan Woinarski

• Format: Paperback
• ISBN: 9781922607461
• Publication Date: Mar 2023
• Availability: In Stock - Despatched Within 5 Working Days

The Transatlantic Economy 2022

Daniel S. Hamilton

• Format: Paperback
• ISBN: 9781947661141
• Publication Date: Nov 2022
• Availability: In Stock - Despatched Within 5-7 Working Days

Relief Chief

Mark Lowcock

• Format: Hardback
• ISBN: 9781944691097
• Publication Date: May 2022
• Availability: In Stock - Despatched Within 5-7 Working Days

Unheard Voices of the Next Generation

Sasha Toperich

• Format: Paperback
• ISBN: 9780960012718
• Publication Date: May 2022
• Availability: In Stock - Despatched Within 5 Working Days

Combatting Corruption in the Commonwealth Caribbean

Roger Koranteng

Combatting Corruption in the Commonwealth Caribbean, has been published by the Commonwealth Secretariat to highlight the ways in which six Commonwealth Caribbean countries have made significant progress in combatting corruption. The Bahamas, Barbados, Dominica, Grenada, Saint Lucia and St Vincent and the Grenadines.

• Format: Paperback
• ISBN: 9781848599970
• Publication Date: Jun 2022
• Availability: In Stock - Despatched Within 5 Working Days

People Interacting

Ken Hancock

• Format: Paperback
• ISBN: 9781922607546
• Publication Date: Apr 2023
• Availability: In Stock - Despatched Within 5 Working Days

Handbook of Laparoscopic Surgery

Nikos F. Vlahos

• Format: Paperback
• ISBN: 9789925588756
• Publication Date: Feb 2023
• Availability: In Stock - Despatched Within 5-7 Working Days

English

Nicholas Lee BK

• Format: Hardback
• ISBN: 9789675492839
• Publication Date: Mar 2023
• Availability: In Stock - Despatched Within 5 Working Days

Bess of Hardwick

Wyn Derbyshire

The life of Bess of Hardwick - one of the most remarkable people who lived in England in the late Tudor period. Her social ascendance from a relatively humble Midlands family to becoming the Countess of Shrewsbury. Wyn Derbyshire describes how Bess navigated the political and legal challenges for her to retain her wealth and independence in the Tudor period.  Illustrated with colour pictures, the book also includes a timeline and family trees.

• Format: Paperback
• ISBN: 9781910151051
• Publication Date: Aug 2022
• Availability: In Stock - Despatched Within 5-7 Working Days

Medicina Interna Basada en la Evidencia 2022/23

Rodolfo Armas Merino

• Format: Paperback
• ISBN: 9788374306751
• Publication Date: Jun 2022
• Availability: In Stock - Despatched Within 5-7 Working Days

VAT and Financial Services

Mark Chesham

VAT and Financial Services takes the reader through the relevant legislation case law, and legal concepts; examines the consequences of outsourcing; looks at the key issues facing financial services and insurance; and discusses the VAT cost sharing exemption. Since the last edition significant changes include: consequences of Brexit, the abolition of Cost Sharing Groups and significant developments in case law.

• Format: Paperback
• ISBN: 9781913507275
• Publication Date: Jul 2022
• Availability: Temporarily out of stock: Usually despatched in 14-18 days

UK Taxation: A Simplified Guide for Students

Mark Hunt

UK Taxation for Students is fully updated for Finance Act 2022. This book can be used either on its own or in conjunction with other texts. It is, however, completely self-contained. This book is written in a user-friendly manner. It includes over 180 worked examples plus true and false quizzes and a further 101 questions for readers. Complex jargon is avoided. Simple English is used. This book also assumes absolutely no prior knowledge about UK taxation. This book covers the five main UK taxes: income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses), and inheritance tax (normally payable on the death of an individual), and National Insurance Contributions. For students at undergraduate level. Also suitable for ACCA, AAT and AAT. Model answers to Appendix 2 available from carlupsall@spiramus.com

• Format: Paperback
• ISBN: 9781913507336
• Publication Date: Jul 2022
• Availability: In Stock - Despatched Within 5-7 Working Days

Introduction to European Tax Law on Direct Taxation

Michael Lang

• Format: Paperback
• ISBN: 9781913507459
• Publication Date: Jan 2023
• Availability: In Stock - Despatched Within 5-7 Working Days

Simple Tools

Martin Jorgensen

• Format: Paperback
• ISBN: 9781922607201
• Publication Date: Aug 2022
• Availability: In Stock - Despatched Within 5 Working Days