This is an essential annual purchase for anyone involved in taxation, from individuals through to advisers, investors, accountants and tax lawyers. The Zurich Tax Handbook 2013 a 2014 provides detailed coverage of the UK tax system and identifies the way that it may affect you or your clients. Up-to-date and user-friendly, this book explains the key aspects of taxation providing worked examples, checklists, definitions and tax-saving hints.Furthermore, the use of a separate room by directors and more senior staff does not prejudice this exemption, unless the meals provided are superior. HMRC also accepts that facilities provided by a hotel or restaurant for staff to a#39;eat ina#39; may come within the definition of a a#39;canteena#39;, provided ... See HMRC manual EIM 21675.
|Title||:||Zurich Tax Handbook 2013-14|
|Author||:||Gerald Mowles, Anthony Foreman|
|Publisher||:||Pearson UK - 2013-09-06|