Bøker utgitt av Tottel Publishing

Alternative Dispute Resolution (ADR) has been an option for taxpayers and their advisers involved in enquiries or disputes with HMRC for a number of years, and it is now becoming increasingly popular as an alternative to taking a case to the First or Upper Tax Tribunal where there is a significant backlog in terms of cases being heard. The real attraction of ADR and a significant benefit to taxpayers, whether individuals or corporates, is that the process is completely confidential - in comparison to the potential embarrassment of tribunals where details are in the public domain. This book contains expert guidance on a variety of topics centred on Alternative Dispute Resolution, from how to complete the ADR form and guidance for the ADR meeting on the day, to what the Litigation Settlement Strategy is and an outline of the tribunal processes. It is a practical step by step guide with technical tax commentary, illustrated with real-life case studies and analysis of strategies employed in resolving these disputes. Readers will benefit from the practical experience of the author Jesminara Rahman, who has over 25 years experience in dealing with tax disputes and how to use ADR as a tool to reach a resolution with HMRC, and who had a leading role in implementing ADR within HMRC as a national service. Jesminara Rahman is the Director of Tax Resolute Ltd. Her experience includes 15 years as an HMRC Inspector of Taxes and Tax Dispute Resolution expert.

This title provides practitioners and students with a concise and clear introduction to international tax law and how it is applied, particularly in relation to the taxation of private investment income. It is a valuable resource for advisers who deal with cross-border tax issues infrequently or are encountering it for the first time. The book covers the background to international tax law and the interaction with national tax law set by individual countries. The amount of cross-border investment by individuals and businesses continues to increase as the world gets smaller. The growth of the digital economy and various world events such as Brexit have increased this trend and as a result tax-payers and their advisers are encountering double taxation issues for the first time. The author examines how the right to tax different types of cross-border flows of income (such as business, property, employment and investment income) and of different types of capital gains is shared between the state where those profits originated (the "source state") and the state where the individual or company receiving them is based (the "residence state"). This is considered both under the OECD Model Treaty that acts as the basis of most double tax treaties and also under EU tax law, which at times overrides and is more favourable to the taxpayer than a double tax treaty. Cross-border inheritance and gift tax treaties are also considered, and how they share out taxing rights between source and residence states. This is followed by an introduction to different kinds of entities used in offshore tax planning, which also describes some of the possibilities of structuring transactions using those entities. It includes warning sections for practitioners to help them avoid getting their fingers burnt: firstly an introduction to anti-avoidance rules under domestic law and tax treaties; secondly a section on international exchange of financial and tax information as well as cooperation on cross-border enforcement of tax debts to warn the reader to assume full transparency of all their transactions for tax purposes rather than rely on the "not found out rule", as was often possible in the past. Finally, in cases where this advice has not been followed, there is a section on regularising under-declared assets. Key areas of commentary including the introductory section, are followed by a short set of revision questions and answers so that readers can self-test whether they have grasped the key points.

This title offers a clear and accessible explanation of the basic principles and many anti-avoidance rules in the UK cross-border taxation of private investments and cross-border trading. It is structured into four sections: General Principles - an introductory section for those who have limited knowledge in these areas. Inbound to the UK - providing an overview of the advantages and pitfalls of the UK tax system for foreign individuals and entities, this section deals with the principal taxes affecting non-resident individuals, companies and other entities establishing a UK presence or undertaking transactions with the UK from abroad. Outbound from the UK- considers the practical considerations relating to investments or trading operations abroad, dealing with the taxation of UK resident individuals, companies and other entities with foreign interests - both the extensive anti-avoidance rules in relation to foreign investments and trading operations as well as the available tax breaks; reviews the operation of double tax treaties, the taxation of interests in offshore trusts and of the anti-avoidance rules for SMEs and larger companies; and outlines the taxation of employees going to work abroad. Tax Planning - deals with a variety of tax break opportunities for direct investments in the UK as well as offshore planning opportunities for individuals (using trusts, other estate planning vehicles and insurance products), and for companies - in particular for SMEs; highlights potential tax pitfalls for those moving to or from the UK, in particular returning residents; and features numerous practical examples of key principles alongside matters such as the General Anti-abuse Rule and the disclosure requirements for DOTAS, DAC6 and certain tax avoidance schemes. The result is a readable and practical overview of the UK's offshore tax rules; one which is valuable both to newcomers to UK cross-border taxation, as well as to the experienced practitioner who needs to refresh their knowledge of the relevant rules, and wants an up-to-date and reliable source to refer to.

Contract Law in Scotland provides a comprehensive introduction to the principles of the Scots law of contract and provides the reader with a clear analysis of this difficult area of the law. This practical text: - Illustrates the different types of contractual situations and examines the formation, performance and enforcement of contracts- Includes examples of typical contract clauses and treats remedies in detail- Is set in a comparative context and discusses the problems of cross-border and international contracts;- Explains the underlying principles of contract law- Is written in a clear, well-structured style and uses diagrams to illustrate complex situations The Sixth Edition is updated throughout and includes: - A rewrite of content on illegality providing the most important recent examples of specific instances of illegal contracts by statute or at common law- A rewrite of content on assignation in the light of Part 1 of the Moveable Transactions (Scotland) Bill/Act- The impact of the Covid pandemic on the law of contracts

This new edition brings the work fully up to date to consider key developments from case law that determine new causes of actions against the police and how that process flows, following the chronological order through a claim, from the stop and search, an arrest, search and seizure, detention and prosecution. New chapters or sections include: -Human Rights claims under article 2 (right to life) and article 3 (ill-treatment) -Injury by police animals-Protest and surveillance-Privacy and data protection-Discrimination, mental health and mental capacity

Addressing the key challenges faced by businesses, policymakers and individuals in the Metaverse, this practitioner's guide provides a holistic approach to the idea of the Metaverse, the rule of law, its regulation, and governance. It takes key 'real life' legal issues commonly dealt with by legal practitioners, such as buying and selling property, consumer rights, disputes, estate planning and criminal law, and explains how these should be addressed in the Metaverse now as well as looking at its future evolution, regulation and governance. Topics examined include virtual property rights, NFT, DAO, intellectual property, privacy, consumer protection, digital currency, and digital identity as well as looking at protection from harm, issues with jurisdiction and enforcement of rights. The book includes opinions and contributions from a range of specialist legal practitioners and technologists. Offering practical considerations and insights into best practice the book ensures that legal practitioners are best placed to advise clients faces challenges or seeking advice on conduct and opportunities within the Metaverse.

Invaluable for legal practitioners and organisations, this comprehensive text covers both the law and its practical application, helping to ensure that advisers and organisations have effective policies and procedures in place to deal with cyber security. Fully revised and updated, the 2nd edition benefits readers with coverage of: - The Data Protection Act 2018- The UK's Online Safety Bill- Collection of information without user consent- Tightening of legislation within the European Union in relation to Artificial Intelligence and its use- Non-fungible tokens ('NFTs') as legal property. Topics covered range from privacy and security in the workplace and built environment, to social media and cyber security, and international law and interaction between states. It also features industry specialists' in-depth reports. Additional context is provided through insights into how the law is developed outside the regulatory frameworks, case law and the role of professional and industry standards for security. With cyber security law being increasingly contentious, organisations require expert assistance to operationalise matters and uphold a necessarily robust security framework. The up to date coverage of law and its practical application within this book will therefore prove essential to those working in this space. This title is included in Bloomsbury Professional's Cyber Law online service.