Taxing calculations
Article Abstract:
Form 42 is a new return required by the Income Tax (Earnings and Pensions) Act 2003 in respect of shares or securities acquired in connection with employment or a directorship. The form is filed under 'Annual Return Forms for Approved and Unapproved Schemes' but applies whether or not there is a formal share scheme.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
Goodwill incorporated
Article Abstract:
A number of sole traders and partnerships are incorporating their businesses as the fiscal pendulum that has tilted firmly in favour of trading through a corporate entity. How business taper relief has given traditional incorporation routes a fiscal makeover is discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
User Contributions:
Comment about this article or add new information about this topic:
Starting over on stamp duty
Article Abstract:
The basic applicability concepts concerning the Stamp Duty Land Tax (SDLT) rules for property transactions are reviewed. SDLT aims to improve the version of tax administration by enabling the tax to apply to e-conveyancing.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Taking the pain out of getting paid. Midsize custom-fit. My hotel was cheaper than yours
- Abstracts: Gaining confidence. Something to shout about...
- Abstracts: Canada may rush multi-billions contract for Boeing, Lockheed. Lockheed/Agusta team chooses U.S. firms in Marine one bid
- Abstracts: Cyclical correlations, credit contagion, and portfolio losses. Comment on 'optimal portfolio selection in a value-at-risk framework.'
- Abstracts: Using financial accounting information in the governance of takeovers: an analysis by the type of acquirer. Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits