Sweet & Maxwell

TAXATION LAWEUROPEANCROSS-BORDERESTATE PLANNING3 RELEASES A YEARGeneral Editor: Timothy Lyons, QCEuropean Cross-Border Estate Planningprovides both information and guidance on thecross border aspects of estate planning toensure clients receive the best advice.• Examines the capital tax regimes in each EUMember State• Explains what is taxable, how valuations arearrived at, who pays the tax and when it hasto be paid• Explains what are and what are notrecognised as legal entities• Considers the law relating to the estates ofdeceased individuals, with sections on wills,intestacy, succession and administration ofestates• Looks at how the concepts of domicile andresidence affect capital taxation• Covers how to utilise the various reliefs andexemptionsJURISDICTION: International978 0 851 21722 2Sweet & Maxwell Product ID: 6500Looseleaf £655.00/€864.00Updating releases charged for on publicationINDIVIDUAL TAX RESIDENCETHE LAW AND PRACTICE ON THERESIDENCE OF INDIVIDUALS FOR UK TAXSetu KamalThis work examines the law relating toindividual tax residence in the United Kingdomfor the purposes of income tax and capital gainstax. It analyses the rules in statute and commonlaw, and reviews what steps need to be taken toachieve non-residence.• Examines cases relating to residence andordinary residence, including the Gaines-Cooper case• Considers the text of important HMRCpublications in this area and deals withrelated arguments concerning legitimateexpectation• Discusses treaty residence, double taxtreaties generally and the UK-India doubletax treaty in particular• Explains the law relating to diplomaticmissions, representatives of foreigngovernments, visiting forces, and officialagentsJURISDICTION: United KingdomMar-2011 978 0 414 04591 0Sweet & Maxwell Product ID: 485134Paperback, 200 pp £110.00/€140.00MONROE & NOCKON THE LAW OFSTAMP DUTIESBRITISH TAX LIBRARY2 RELEASES A YEARReginald S NockMonroe & Nock provides a comprehensive andpractical account of the application of stampduties, explaining the technicalities and showinghow liabilities can be kept to a minimum. It isthe place to turn for full coverage of Stamp DutyLand Tax.• Explains general principles of Stamp Dutyand how it is charged in a range of particularsituations• Offers practical guidance on tax planningand minimising liability• Explains Stamp Duty Land Tax in detail• Contains all the Stamp Duty Land Tax Formsand advice on how to complete themJURISDICTION: United Kingdom978 0 421 41130 2Sweet & Maxwell Product ID: 6029Looseleaf £695.00/€916.00Price includes service to December 20122012 Service PricesUK £687.00Europe £697.00/€920.00Rest of World £699.00/$1202.00GAMMIE & DE SOUZA:LAND TAXATIONBRITISH TAX LIBRARY2 RELEASES A YEARLand Taxation provides a definitive analysis ofthe system of taxation in the UK as it affectsland and buildings, and examines the impact ofall the relevant taxes.It can be relied on for guidance through StampDuty Land Tax.• Covers the whole range of transactions inland – showing how land taxes apply in eachone• Sets out how the law applies to differentclasses of taxpayer• Analyses decisions of the courts and the VATTribunal• Regular updates cover new legislation andjudgmentsJURISDICTION: United Kingdom978 0 421 27540 9Sweet & Maxwell Product ID: 5901Looseleaf £1332.00/€1755.00Price includes service to December 20122012 Service PricesUK £1077.00Europe £1087.00/€1434.00Rest of World £1089.00/$1872.00INTERNATIONAL TAX SYSTEMSAND PLANNING TECHNIQUES2011/2012Roy SaundersThis work provides detailed coverage of thelegislation and planning techniques forinvestments and business opportunities in 30key jurisdictions worldwide. It explains theworkings of each jurisdiction and how itfunctions in different tax situations, includinginformation on cross-border transactional issuesand relevant anti-avoidance legislation affectingtax efficiency.• New annual edition of a respected looseleafnow published in book format• Updated to include the latest regulationsand concepts surrounding international taxstructuring• Covers many new double tax treaties andinformation exchange agreements• Ensures accuracy with an advisory panel oftax professionals from each jurisdiction• Includes a hypothetical international taxplanning case study to highlight tax planningpossibilities and problemsJURISDICTION: InternationalOct-2011 978 0 414 02268 3Sweet & Maxwell Product ID: 516776Hardback, 1290 pp £350.00/€445.00OFFSHORE BUSINESSCENTRES: A WORLD SURVEY8TH EDITIONMilton Grundy and Aparna NathanOffshore Business Centres: A World Surveyhas acquired an international reputation as oneof the most valuable sources of information inits field. It outlines the legislation and workingsof each offshore tax jurisdiction, from Anguillaand the Bahamas to Uruguay and Vanuatu.• Covers the legal system in 51 offshorebusiness centres• Explains the working of each jurisdiction,including tax breaks and financial prospects• Shows how each jurisdiction functions inrelation to different vehicles and structures• Considers jurisdictions not traditionallyassociated with offshore facilities• Ensures complete accuracy, with eachchapter including contributions from anexpert from within that jurisdictionJURISDICTION: InternationalMay-2008 978 1 847 03328 4Sweet & Maxwell Product ID: 231493Hardback, 336 pp £250.00/€318.00To order any of these titles international customers please email TLRUKI.intlorders@thomsonreuters.com 145