Tax Planning 2013/14

The practical format and user-friendly layout ensure key information is easy to locate, understand, and then apply in practice This essential title provides practical planning strategies and tax saving opportunities for tax professionals Tax Planning 2013/14 covers the many situations and tax planning opportunities that practitioners encounter everyday when dealing with their clients' tax affairs. This book is full of easily implementable technical suggestions and advice. It outlines the planning opportunities and potential pitfalls concerning specific transactions and circumstances and demonstrates how to successfully organise and structure the finances of individuals, trusts, and unincorporated businesses and companies. This tax planning title concentrates on key areas of tax planning which are of greater relevance to the tax practitioner on a day-to-day basis. NEW LAYOUT More accessible than ever before, the 2013-14 edition has been restructured to follow the same layout as our popular core tax annuals. Each chapter now includes 'signposts' at the beginning containing a cross-referenced summary of the main points covered, 'focus' sections highlight the key points throughout the chapter, and examples are now presented in shaded panels for easier reference. It also contains new content on disguised remuneration, termination of payments, R&D tax credits, company reconstructions and reorganisations. Mark McLaughlin is a consultant with his own practice, Mark McLaughlin Associates Ltd