CCH Online Corporate Tax and Accounting

Transcription

1 CCH Olie Corporate Tax ad Accoutig eter

2 Wolters Kluwer: The experts expert You re the i-house expert, so whe people have a tax or accoutig query they aturally come to you. But eve a expert sometimes eeds expert advice, a secod opiio or a soudig board. Who ca you ask for a defiitive aswer whe the pressure is o? Every day, thousads of tax ad accoutig professioals tur to CCH products. Our deep domai experiece covers all aspects of tax ad accoutig so you ca be sure that we ve cosidered every agle. Our olie referece service combies accurate, up to the miute iformatio with expert aalysis ad icisive commetary, all writte with as much attetio to clarity as accuracy. After all, you ca read the origial regulatios for yourself our job is to help you apply them correctly. Of course professioal advisers still have a vital role to play we just help you make the most of your relatioship with them. Our expert guidace meas that you always kow the right questios to ask ad ca put the aswers ito cotext. Perhaps your adviser already relies o us for example the CCH Tax & VAT Advice Lie, icluded i some of our corporate tax packages, is widely used by may of our practice-based customers. So whether it s uderstadig the latest tax legislatio, dealig with ew accoutig stadards or gettig to grips with corporate fiace, you ca trust our olie referece services, books, software, telephoe tax & VAT advice lies ad cosultacy to keep you fully iformed ad at the top of your game. Cotets Tax 4 Tax I-depth Commetary 5 Tax Geeral Commetary 8 Tax Guidace 10 Tax Iteratioal 14 News ad Professioal Developmet 17 Tax Legislatio ad Treaties 19 Tax Data 20 Tax Cases 21 HMRC Mauals 22 Advice Lies 23 CCH Tax Packages 24 Fiacial Reportig 26 Compay Reportig 28 Deloitte GAAP Mauals 29 54% * of FTSE 350 compaies use a Wolters Kluwer product 97% ** of the top 100 accoutacy firms use a Wolters Kluwer product Fiace ad Busiess Maagemet Additioal Services 30 News ad Professioal Developmet Additioal Services 31 CCH Fiacial Reportig Packages 32 Other Wolters Kluwer Products ad Services 34 * Source: Iteral customer research, November 2014 ** Source: Iteral customer research, March 2014 CCH Olie: Corporate Tax ad Accoutig 3

3 Tax I-depth Commetary Tax ad fiacial reportig iformatio services The pace of chage i tax has ever bee so fast. Alogside the regular stream of ew cases, statutory istrumets ad updates to HMRC guidace, there have bee sigificat chages to HMRC powers ad to the ladscape of corporatio tax. With a record umber of HMRC cosultatios beig udertake there is much more i the pipelie. I these quickly chagig times, it s ever bee more importat for tax professioals to have access to a comprehesive ad up-to-date database of iformatio they ca trust. CCH Olie iformatio services offer just that, with a wide rage of services to suit all levels of eed, updated i real-time to help you stay iformed o key developmets. From authoritative guides to i-depth commetary, from expert aalysis to breakig ews, we ca provide a tailor-made solutio for your specific requiremets. Our olie iformatio is complemeted by iovative services like Tax Workflow, a olie decisio support system with iteractive cotet cross-refereced to our olie titles, that helps tax professioals work accurately ad efficietly o complex scearios. Tax Packages See pages for full details of each package. Fiacial Reportig Packages See pages for full details of each package. Our i-depth commetaries are our most comprehesive commetaries ad ulike the geeral commetaries, they iclude iformatio o prior years. Our focus is always o quality ad cosistecy, ad dedicated i-house authors are supported by exteral specialists to esure that these stadards are maitaied across all titles. Because the iformatio is held olie, chages ca be ad ofte are made daily to our Tax ad VAT Reporters, so you ca be sure that referece material is both accurate ad up to date. Whe updates are required, rather tha icludig the ew iformatio as a addedum the commetary itself is chaged, so there s o chace of missig importat details. A What s New page highlights recet chages. With carefully desiged avigatio, clear writig, extesive liks to related material ad atural laguage searchig, these services give you all the iformatio you eed, as quickly ad simply as possible. CCH Tax Reporter The CCH Tax Reporter is our flagship direct tax commetary ad guidace service. It provides comprehesive commetary o all the UK s direct taxes, with i-depth coverage goig back six years o every aspect of the UK direct tax system. The CCH Tax Reporter icludes full libraries of tax legislatio, treaties, cases ad HMRC guidace, aotated, idexed ad fully itegrated. It covers the followig topics: Basis of the tax system Compliace ad admiistratio Icome tax priciples Icome tax residece, domicile ad the remittace basis Icome tax busiess profits Icome tax ivestmet icome Icome tax earigs Icome tax share related icome ad exceptios Capital gais tax Iheritace tax Taxatio of compaies geeral priciples Taxatio of compaies groups ad cosortia Taxatio of compaies recostructios Taxatio of compaies foreig profits Taxatio of compaies special compaies ad activities Trusts ad settlemets Estates Parterships Charities Pesios tax regime Capital allowaces Trasfer pricig Double taxatio Valuatio Tax credits CCH Corporate Tax Basic CCH Corporate Fiacial Reportig Stadard CCH SDLT Reporter CCH Corporate Tax Stadard CCH Corporate Fiacial Reportig Gold The CCH Stamp Duty Lad Tax Reporter provides clear guidace ad commetary desiged to reduce risk whe workig with this icreasigly importat tax. CCH Corporate Tax Plus CCH Corporate Tax Premium CCH Corporate Library CCH Corporate Fiacial Reportig Platium CCH Corporate Library Writte by a leadig expert i the field, this Reporter provides a authoritative ad easy-to-follow guide to all aspects of SDLT law ad practice, featurig may examples draw from the author s ow experiece. It is maitaied o a quarterly basis ad covers the followig topics: Overview Lad trasactios ad chargeable iterests Chargeable trasactios Chargeable cosideratio Calculatio of, ad liability for, tax Leases Geeral reliefs Corporate reliefs Compliace: the lad trasactio retur ad the disclosure regime Admiistratio Parterships Trusts ad deceased estates Special types of taxpayer Regulatory powers Trasitioal provisios 4 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 5

4 CCH VAT Reporter The CCH VAT Reporter is our flagship VAT commetary service ad a compaio to the CCH Tax Reporter. The CCH VAT Reporter cotais detailed specialist commetary ad i-depth coverage goig back six years o every aspect of the UK VAT system. To provide the most comprehesive advice o VAT it icludes liks to legislatio, cases ad HMRC guidace, all aotated, idexed ad fully itegrated. Updated o a daily basis, it covers the followig topics: Checklists Itroductio Supply Output ad iput tax Partial exemptio Zero-ratig CCH Schwarz o Tax Treaties Exemptio Reduced-ratig Lad, costructio ad property Fiace ad isurace Registratio ad deregistratio Retailers Secod-had goods Special persos ad special circumstaces Records ad paymets Assessmets ad eforcemet Disputes ad appeals Cross-border trasactios CCH Schwarz o Tax Treaties (ow i its third editio) is a idispesable guide to the UK treaty etwork ad related law for tax professioals. The author, Joatha Schwarz BA, LLB, LLM, FTII, is a practicig barrister ad recogised authority o iteratioal tax. CCH Schwarz o Tax Treaties provides a defiitive commetary o tax treaties together with expert iterpretatio ad aalysis of their practical applicatio. It cosiders the iteractio with UK ad EU tax law ad icludes coverage of the latest UK ad EU case law, treaties, model covetios ad admiistrative practices. The legal framework: Iteratioal law The legal framework: Uited Kigdom law The legal framework: Europea law Iterpretatio of tax treaties Scope of tax treaties: taxes covered ad territorial scope Access to treaty beefits: fiscal domicile, persoality ad atioality Permaet establishmet Distributive provisios of icome tax treaties Busiess profits Icome from property Employmet ad pesios Capital gais Other icome ad miscellaeous cases Treaties ad Europea tax directives Elimiatio of double taxatio No-discrimiatio Treaty shoppig ad other avoidace Admiistratio of treaties Disputes ad mutual agreemet procedure (MAP) Arbitratio covetio Iteratioal admiistrative cooperatio CCH Equipmet Leasig CCH Equipmet Leasig provides extesive ad up-to-date aalysis of the UK tax treatmet of equipmet leasig ad related asset fiace trasactios for both lessors ad lessees. Updated o a mothly basis, it explais how to take full advatage of the tax savigs offered by leasig while avoidig uecessary tax liabilities. The implicatios of acquirig equipmet ad eterig ito the lease are fully described, i particular the coditios for, ad etitlemet to, capital allowaces. CCH Equipmet Leasig also covers issues relatig to the tax provisios of lease documetatio ad the sharig of tax risks betwee lessor ad lessee. Tax plaig opportuities, such as the timig of leases, use of subsidiaries ad disclaimers are examied i full ad there is a detailed review of the frequetly chagig ati-avoidace legislatio. Fiace ad operatig leases essetial defiitios Leasig: the lessor s tax positio Leasig: the lessee s tax positio Hire purchase: the ower s tax positio Hire purchase: the hirer s tax positio Foreig-residet lessors or lessees Log fudig leases The sigificace of capital allowaces The meaig of plat Writig-dow allowaces Aual ivestmet allowace Hire purchase ad capital allowaces Capital allowaces: o-recourse fiacig Capital allowaces: sale ad lease-back Pre-ordaied ad circular trasactios Other ati-avoidace provisios Timig of capital allowace claims Lessor s use of capital allowaces Capital allowaces: fixtures i lad Capital allowaces: short-life assets Capital allowaces: log-life assets Capital allowaces: ships Capital allowaces: cars Capital allowaces: other special assets Plaig issues Practical issues: eterig ito the lease Practical issues: lease termiatios Tax provisios i the lease documetatio Cross-border leasig trasactios Securitizatio arragemets Sale ad purchase of leasig compaies VAT Stamp taxes See also: CCH UK Double Tax Treaties o page 19 CCH Tax o Property CCH Tax o Property covers all aspects of the taxatio of property usig umerous worked examples, liked to case law, HMRC practice ad legislatio. It covers all the mai taxes as they apply to property trasactios icludig VAT, stamp duty lad tax, capital gais tax, icome tax, ladfill tax, iheritace tax, aggregates levy ad local taxes helpig tax professioals to avoid the may hazards ivolved i this field. Occupatio of busiess premises Property lettig Property dealig ad developmet Artificial trasactios i lad Capital allowaces Relief for iterest payable Costructio idustry scheme Capital gais Real estate ivestmet trusts Iheritace tax Stamp duty lad tax VAT Ladfill tax Aggregates levy Local taxes Sice our move from a alterative olie iformatio provider, we have see a sigificat icrease i the usage of olie research across the firm due to the service beig much easier to use. We re also very happy with both the quality of the cotet ad the breadth ad depth of coverage. Joh S Atkiso, Parter, Accord Tax ad Accoutacy Ltd 6 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 7

5 Tax Geeral Commetary Our geeral commetary services provide a authoritative itroductio to a umber of key tax topics. To help you fid the iformatio you eed as quickly as possible, these services cocetrate o the curret tax year ad o the most importat aspects of the subject, with oly brief coverage of its more esoteric poits. There are umerous worked examples throughout ad a extesive topic idex. You ca use these services as a itroductio to CCH s full olie databases there are extesive crossrefereces to the i-depth commetaries ad to legislatio, idividual cases ad HMRC guidace, allowig you to avigate easily aroud the various referece sources. A What s New page takes you directly to places i the commetary where recet updates have bee added, helpig you to fid the ew iformatio quickly. CCH Icome Tax Guide Writte by Roger Barard LLB, LLM, FCA, CTA (Fellow), ad author Warre Taylor CTA Updated mothly, CCH Icome Tax Guide covers the followig topics: Icome tax geerally Calculatio of icome tax liability Completio of a icome tax retur Ivestmet icome CCH Corporatio Tax Guide Busiess icome Capital allowaces Employmet icome Icome i trusts ad estates Writte by Toy Jekis CTA. Updated mothly, CCH Corporatio Tax Guide covers the followig topics: Residece ad iteratioal aspects Tax credits Cotet is updated to icorporate the latest legislatio ad there are extesive cross-refereces to legislatio, cases, HMRC mauals ad the CCH Tax Reporter. CCH VAT Guide Writte by Stephe Taylor CTA (Fellow), ATT ad Shelagh Pearce LLB (Hos) of Pearce Taylor Taxatio. Updated mothly, CCH VAT Guide covers the followig topics: Itroductio Supplies by busiess Iteratioal trade Iput tax recovery partial exemptio Registratio ad deregistratio Records ad returs Pealties ad tax avoidace Zero-rate, reduced rate, exemptio Lad, property ad costructio Schemes Special persos, special circumstaces Appeals ad disputes Cotet is updated to icorporate the latest legislatio ad there are extesive cross-refereces to legislatio, cases, HMRC mauals ad the CCH VAT Reporter. CCH Natioal Isurace Cotributios Guide Writte by Lesley Fidler MA, MSc, LTA, Chartered MCIPD CCH Natioal Isurace Cotributios Guide is a itroductory guide to all aspects of NIC law ad practice. Cotet is maitaied o a mothly basis with updates writte directly ito the commetary. This Guide covers the followig topics: The Natioal Isurace cotributio system Employed or self-employed? Class 1, Class 1A, Class 1B, Class 2 ad Class 4 cotributios Volutary cotributios Special cases Exceptios ad exemptios Beefits Iteratioal issues Records ad returs Paymet, iterest ad pealties Ivestigatios ad eforcemet Itroductio to corporatio tax Calculatio of the corporatio tax liability Corporatio tax selfassessmet Tradig icome Capital allowaces Losses Chargeable gais Groups Trasfer pricig Closed compaies Ivestmet compaies Distributios Itagible fixed assets Compay recostructios Iteratioal matters Loa relatioships Derivatives Reliefs Special compaies Compaies i liquidatio, admiistratio ad receivership Employee remueratio Cotet is updated to icorporate the latest legislatio ad there are extesive cross-refereces to legislatio, cases, HMRC mauals ad the CCH Tax Reporter. CCH Olie has delivered everythig we wated. Our Wolters Kluwer Accout Maager has bee really helpful ad the whole process of selectig ad buyig titles ad settig up access was very easy. Michelle Daiels, Parter, James Todd & Co 8 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 9

6 Tax Guidace Our guidace services focus o puttig tax law ito the cotext of the real world with practical examples ad advice from the experts. These services iclude Tax Workflow, our olie decisio support tool that will guide you through a variety of complex tax ad VAT scearios. Our Practical Series services give access to relevat parts of Tax Workflow ad to selected ecpd modules, thus goig beyod traditioal iformatio sources ad helpig to reiforce your uderstadig of complex topics. Every topic itroduces you to the mai issues associated with each task, ad provides a iteractive decisio tree tool leadig you through a series of questios ad aswers, step-by-step CCH Tax Workflow CCH Tax Workflow is a olie decisio support system coverig over 40 complex tax topics icludig: Etrepreeurs relief Capital allowaces whe buyig a property Domicile ad residece VAT: optio to tax Research ad developmet relief Salary sacrifice For each of the topics, CCH Tax Workflow guides you through a series of liked questios to aalyse i depth the issues that your orgaisatio faces ad to help you make a iformed decisio i the miimum possible time. As you avigate the decisio tree, otes ad commets ca be added for future referece ad to remid you why you made each of your choices. Recommeded actios are supported by extesive commetary which also liks through to legislatio, cases ad HMRC mauals, as well as to further aalysis i the CCH Tax Reporter ad CCH VAT Reporter. All of this helps to give you complete cofidece i your decisios. CCH Tax Workflow icludes a extesive library of supportig documets, such as pro forma letters, claims ad calculatio materials. These ca be adapted to idividual circumstaces ad used whe commuicatig with HMRC. Wheever you eed to explore complex scearios i detail, CCH Tax Workflow is the ideal tool. Work ca be saved at ay time ad retured to at a later date Quick avigatio tools eable you to move quickly aroud each decisio tree I much prefer CCH Olie to our previous olie iformatio provider; i particular the search fuctio seems to come up with a lot more relevat hits. Campbell Dallas Chartered Accoutats Useful tips ad poits specific to idividual questios guide you through the decisio makig process Track progress while completig each questio 10 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 11

7 CCH Tax Plaig Provides a complemetary approach to the straight tax-orietated commetaries foud i the geeral ad i-depth commetaries. CCH Tax Plaig provides commetary o key, real-life trasactios which have tax sesitivity. To help you fully uderstad the trasactios that are described, the text icludes umerous plaig poits, warig alerts ad worked examples. New topics are regularly added. Example topics: Choice of busiess vehicle Extractig profits from ower-maaged busiesses Busiess premises CCH VAT Plaig Tax plaig with trusts Determiig employmet status Tax-efficiet ivestmets Plaig with compay cars Plaig for retiremet Maximisig capital allowace claims Miimisig taxable busiess profits Year ed plaig for busiesses CCH VAT Plaig is ideal for ayoe who wats to miimise VAT liabilities, with aalysis ad guidace o a variety of strategies ad techiques to achieve this. It progresses steadily from the basics to more complex topics, with worked examples throughout. Example topics: VAT registratio Accoutig for VAT Schemes to help small busiesses CCH Practical Corporate Tax How to deal with partial exemptio Property trasactios for your busiess Doig busiess i goods i the EU Civil pealties Retailers Appeals ad complaits Writte ad maitaied by Peter Rayey CTA (Fellow), FCA, TEP, this highly-regarded service is a authoritative source of iformatio for ayoe dealig with the taxatio of compaies. The commetary features straightforward explaatios of the most commo aspects of corporatio tax, with helpful worked examples ad expert guidace o curret legislatio, the latest tax plaig tips ad HMRC practice. It icludes stadard workig papers for tax computatios ad tax accoutig together with completed corporatio tax self-assessmet forms ad a complete set of customisable, pro forma year ed tax workig papers. It also cotais a bak of stadard letters, claims ad electios. CCH Practical Beefits ad Expeses The taxatio of beefits ad expeses paymets ca be complex. Updated mothly, CCH Practical Beefits ad Expeses helps you to maximise tax plaig opportuities whe plaig your beefits strategy while avoidig costly mistakes. Writte by Sarah Bradford BA (Hos), ACA CTA (Fellow), a leadig expert i the field, CCH Practical Beefits ad Expeses provides i-depth coverage of the most difficult questios that arise whe dealig with this topic. A popular A to Z sectio cosiders, i detail, more tha 50 beefits i kid, coverig everythig from bak charges ad childcare to traiig costs ad vouchers. Each beefit is cosidered from all agles, with statutory ad case law refereces, full details of HMRC guidace ad the author s ow aalytical commetary. The service fiishes with more tha 40 checklists, copies of all the key HMRC forms ad a fial sectio devoted to HMRC guidace ad cocessios. Key data The legal backgroud PAYE Travel ad subsistece Employmet-related loas Livig accommodatio Cars ad related beefits Compesatio paymets A A to Z of beefits ad expeses Checklists CCH Practical Capital Allowaces NEW! HMRC forms HMRC guidace ad cocessios Practical Capital Allowaces Practical Iheritace Tax CCH Practical Capital Allowaces combies thorough but easy to follow commetary with practical advice, examples ad expert aalysis. Refereces i the text are made to legislatio, HMRC guidace, case law ad other relevat material. A A-Z guide sets out the appropriate treatmet for over 100 commo items of capital expediture. The service combies this leadig commetary writte by Adrew Gree of FTI Cosultig with access to all relevat CCH Tax Workflow, CCH ecpd videos, legislatio ad HMRC mauals. Geeral outlie of corporatio tax Computig the profits chargeable to corporatio tax Calculatig corporatio tax liability Tax paymet, self-assessmet ad filig regime Calculatig the tax-adjusted tradig profit Capital allowaces Corporate capital gais, debt ad itagibles Distributios, the purchase of ow shares ad icome tax Loss relief for the sigle compay Group ad cosortium relief ad the surreder of tax refuds Group trasactios, recostructios ad mergers DTR ad overseas icome cotrolled foreig compaies, etc. Close compaies ad persoal service compaies Compaies with ivestmet busiesses ad ivestmet compaies Preparig the corporatio tax retur Accoutig for taxatio i the statutory accouts We ve subscribed to a olie service from aother supplier for several years ad, i fact,we cotiue to take this but, persoally, I m ow usig CCH Olie almost exclusively ad I thik a lot of my colleagues will do the same i time. Keith Maso, Tax Parter, Bares Roffe 12 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 13

8 Tax Iteratioal Our iteratioal tax services brig together all the CCH iformatio products that focus o o-uk tax. As well as worldwide taxes, you ll fid those that deal with idividual coutries ad regios. CCH Europea VAT Library Stadard NEW! CCH Europea VAT Library Stadard provides i-depth explaatory material coverig all EU jurisdictios, alog with timesavig how-to-guides to provide authoritative aswers. Coverig all 28 EU coutries, CCH Europea VAT Library Stadard gives you expert resources to hadle VAT compliace with assurace. You ll receive daily ews ad timely cotet updates from our experieced practitioers. Our extesive coverage icludes aalysis coverig each jurisdictio, as well as feature articles ad ews coverage. News ad features How to register for VAT guides Core VAT cocepts How to perform a VAT retur guides Detailed aalysis o each coutry Rates ad registratio threshold charts Compliace caledars CCH Iteratioal Tax Plaig Expatriates ad Migrats CCH Iteratioal Tax Plaig Expatriates ad Migrats helps compaies with iteratioal executives to optimise their employees tax plaig whe leavig their home coutry for a exteded period, or returig home after a sigificat time abroad. Writte i easy-to-uderstad Eglish, the service helps tax professioals aalyse the tax implicatios of iteratioal executive trasfer or migratio. 28 coutries are covered ad regular updates esure you are kept iformed of the latest developmets. Itertax & EC Tax Review For more tha 30 years, Itertax has provided iteratioal tax professioals with i-depth, timely ad reliable coverage of worldwide tax issues. Itertax provides a truly global look at direct ad idirect taxatio aroud the world ad, because Itertax is updated mothly, you ca be cofidet that you re basig your decisios o the most reliable iformatio available. EC Tax Review is the oly joural available that focuses exclusively o the tax legislatio of the Europea Uio. For more tha 20 years it has provided tax professioals aroud the world with practical guidace o how EU tax legislatio impacts o the differet member states together with expert advice o tax plaig withi the EU. CCH Europea VAT Library Premium NEW! CCH Europea VAT Library Premium icludes all the cotet i CCH Europea VAT Library Stadard, ad i additio you ll have access to practical tools ad referece materials, icludig Smart Charts TM cotaiig applicable forms ad istructios, ivoice templates ad daily tax rates. EU VAT registratio umber checker CCH Asia Tax Plaig ad Compliace CCH Asia Tax Plaig ad Compliace is a comprehesive, commetary-based tax resource that provides detailed coverage for 11 coutries i Asia: Chia, Hog Kog, Idia, Idoesia, Japa, Korea, Malaysia, Philippies, Sigapore, Taiwa ad Thailad. Writte by leadig tax specialists i each coutry, this service cotais expert commetary, case studies, as well as refereces to relevat legislatio that tax directors ad foreig ivestors eed to focus o. VAT rates ad aswers Smart Chart TM VAT forms ad istructios Ivoice templates for tax authority compliace CCH Global VAT Library NEW! As Europea VAT Library Premium but coverig up to 90 global jurisdictios. CCH Worldwide Busiess Tax Guide CCH Worldwide Busiess Tax Guide provides a practical, itegrated look at the key tax issues that arise whe plaig the developmet ad growth of a corporatio s foreig busiess. All the groud rules of iteratioal tax plaig for corporatios are covered i a practical, easy-to-read format. Those aspects of a coutry s tax system of iterest to compaies seekig to do busiess there are aalysed i depth to provide expert guidace ad miimise risk. All key aspects of a coutry s tax system are covered, icludig all forms of doig busiess ad their tax treatmet, direct, idirect ad local taxes, losses, capital gais, group treatmet, ad rules relatig to iboud ad outboud ivestmet. Over 70 coutries are covered ad mothly updates esure you are kept iformed of the latest developmets. CCH US Master Tax Guide CCH US Master Tax Guide cotais timely ad precise explaatios of federal icome taxes for idividuals, parterships, corporatios, estates ad trusts, as well as ew rules established by key court decisios ad the IRS. Sigificat ew tax developmets are coveietly highlighted ad cocisely explaied for quick referece ad uderstadig. The explaatios are meticulously researched ad foototed to provide tax practitioers with the most accurate ad legally soud guidace to help them uderstad, apply ad comply with today s complex federal tax laws. CCH US Master Tax Guide is coveietly cross-refereced to the Iteral Reveue Code, Icome Tax Regulatios, certai other importat tax law sources, ad CCH s Stadard Federal Tax Reporter for further research. This reliable referece is a must for ayoe ivolved with US federal taxatio. CCH Chia Tax Maual CCH Chia Tax Maual is a essetial guide for all compaies that have busiess dealigs i Chia. This highly popular service provides a overview of the curret Chia tax system ad covers chages i tax laws. The service also explores the full spectrum of taxatio issues icludig procedural matters such as assessmet ad paymet, legislatio, Tax Bureau iterpretatio ad circulars. 14 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 15

9 News ad Professioal Developmet Do you eed more iformatio about iteratioal tax? Whether you require guidace o iteratioal tax treaties, trasfer pricig, global VAT or simply eed access to curret tax rates by coutry, Wolters Kluwer has the coverage you eed worldwide. We have a much wider rage of iteratioal tax products o our Itellicoect olie platform. For a detailed descriptio of our full rage of iteratioal tax products, speak to your Wolters Kluwer Accout Maager or visit for a copy of the CCH Iteratioal Tax Solutios brochure. News ad Professioal Developmet services brig you the latest tax ad accoutig ews, researched ad writte by Wolters Kluwer techical editors ad a wide rage of well kow ad reowed experts from across the worlds of tax ad accoutig. Our i-house experts have may years experiece i taxatio, audit ad accoutig so you ca be sure that their aalysis ad commetary is both accurate ad icisive. Titles i this series iclude the widely respected Accoutacy Live olie magazie ad our ituitive olie learig solutio, ecpd. CCH Live News CCH Live News is a -based ews service that provides daily updates o the latest developmets ad hot topics i direct ad idirect tax, audit ad accoutig, helpig you to keep up to date with the issues that really matter to you. Thousads of users already rely o CCH Live News to keep them curret with techical developmets i their specialist fields, icludig iformatio o ew statutory istrumets, HMRC techical releases ad idustry ews. The service allows you to customise both your persoal areas of iterest ad the frequecy of the alerts that you receive, so you oly get iformatio that s relevat ad useful to you. Liks withi the s allow you to explore the topics i as much detail as you eed, with the assurace that all iformatio has bee checked for accuracy ad relevace by our i-house experts. CCH Fiace Bill Tracker CCH Fiace Bill Tracker is a olie database of all Fiace Bills ad Budgets. The database is updated weekly ad provides the followig iformatio: All Budget documets The full text of Bills, showig ay chages made as the Bill moved through Parliamet The full text of ay draft clauses released The full text of ay explaatory otes Ay represetatios Oce a Bill has received Royal Asset it is reproduced i our cosolidated tax legislatio databases. The Red Tax Legislatio cotais all parts of each Act which relate to direct tax; the Gree VAT Legislatio cotais all parts of each Act which relate to VAT ad the Purple Customs ad Excise Duties Legislatio cotais all parts of each Act which relate to customs ad excise duties. CCH Tax News CCH Tax News is a weekly, olie ews service that covers importat developmets i both direct ad idirect taxatio. The service allows you to keep up to date with the rapidly chagig world of tax. Each issue of CCH Tax News icludes a feature article o a importat topic ad summaries of the week s evets, with both the origial source material ad liks to these for backgroud ad further research. CCH court reporters provide timely ad comprehesive coverage of all tax cases ad our editors provide expert aalysis ad commetary o idustry ews. < 16 CCH Olie: Corporate Tax ad Accoutig C CCH Olie: Corporate Tax ad Accoutig > 17

10 Tax Legislatio ad Treaties CCH VAT News CCH VAT News is a fortightly, olie ews service which provides comprehesive coverage of developmets i VAT. Each issue of CCH VAT News icludes a feature article o techical subjects of iterest ad practical use to those who deal with idirect taxatio, icludig reports of court cases ad VAT Tribuals. Expert aalysis puts this iformatio ito cotext ad the ewsletter icludes both the origial source material ad liks to these for backgroud ad further research. CCH Tax Digest Each moth CCH Tax Digest brigs expert aalysis ad isight to major chages i tax legislatio ad sigificat topics of curret iterest i the tax field. Each issue cotais authoritative commetary from leadig tax specialists who brig a real life perspective to the issues they discuss, together with worked examples to help illustrate key poits. Accoutacy Live Accoutacy Live is the essetial source of techical ews, aalysis ad isight for the accoutacy, tax ad audit professios that ca also be used to ear you CPD. Buildig o the heritage of Accoutacy Magazie ad haressig the expertise of the professio s leadig ames, Accoutacy Live delivers up-frot ad immediate ews ad isight coverig tax, fiacial reportig, audit ad busiess developmet. Key stories are uploaded as they happe esurig subscribers are the first to kow. Ad the free tri-weekly ews alert, Accoutacy Live Update, esures subscribers are aware of all ew stories ad aalysis as soo as they are available. The techical ature of the cotet meas that subscribers also ear CPD by readig selected articles ad additioal CPD may be eared via a mothly ecpd module. Subscribers beefit from the built-i CPD tracker, which collates CPD eared from the various articles ad ecpd modules. CCH ecpd CCH ecpd is a ituitive olie learig solutio that eables tax ad accoutig professioals to complete their CPD at their ow coveiece either at home or i the office without the eed for more costly face to face traiig. Usig leadig techology, it delivers a e-learig solutio for professioals eablig them to keep up-to-date with chages i tax, audit ad accoutacy throughout the year ad complete their CPD without leavig their desk. Access to a years back library of modules is icluded eablig users to gai more CPD hours. The preset govermet has itroduced a wealth of ew ad ameded tax legislatio ad it s vital that those who work i this field have access to comprehesive ad up to date iformatio o law ad practice. Our legislatio ad treaties databases are maitaied o a weekly basis, so you ca be sure that your decisios are fouded o the latest laws ad regulatios. All the material is extesively aotated with full histories, poits of ote ad cross-refereces to other material. From each piece of legislatio there are liks to relevat cases, Wolters Kluwer commetary ad HMRC guidace so you ca fid everythig you eed as quickly ad efficietly as possible. The uique Statute Search facility allows you to quickly access the curret versio of ay piece of legislatio ad the extesive topic idexes ca be used to locate relevat legislatio. CCH Red Tax Legislatio: Curret CCH Red Tax Legislatio is the defiitive source of iformatio o direct tax legislatio. CCH Red Tax Legislatio covers icome tax, corporatio tax, capital gais tax, Natioal Isurace cotributios, stamp taxes, iheritace tax, petroleum reveue tax ad tax credits. For each of these taxes, primary ad secodary legislatio is icluded, alog with a wide variety of helpful extra-statutory iformatio, icludig a large quatity of HMRC material. CCH Gree VAT Legislatio: Curret CCH Gree VAT Legislatio is the defiitive source of iformatio o VAT legislatio. With regular chages to VAT rules, it s importat for tax ad fiace professioals to have access to accurate ad up to date iformatio o law ad practice. CCH Gree VAT Legislatio icludes primary ad secodary legislatio, alog with a wide variety of helpful extra-statutory iformatio, icludig a large quatity of HMRC material. A full database of relevat EU material is also icluded. CCH Red ad Gree Tax Legislatio: Archive This defiitive source of archived direct tax ad VAT legislatio provides complete versios of CCH Red Tax Legislatio database ad CCH Gree VAT Legislatio database, arraged by year ad datig back to CCH Purple Customs ad Excise Duties Legislatio CCH Purple Customs ad Excise Duties Legislatio brigs together curret law ad helpful extra-statutory iformatio relatig to the aggregates levy, air passeger duty, alcoholic liquor duties, bettig ad gamig duties, the climate chage levy, hydrocarbo oil duties, isurace premium tax, ladfill tax, tobacco products duty ad vehicle excise duty. It icludes a large quatity of HMRC material ad a full database of EU material. CCH UK Double Tax Treaties CCH UK Double Tax Treaties provides quick ad easy access to the full text of the UK s etwork of over 100 double tax treaties, icludig tax iformatio exchage agreemets, savigs icome agreemets, shippig ad air trasport agreemets ad estate, iheritace ad gift agreemets. Aotatios explai amedmets to the treaties ad provide cross-refereces to other relevat material. CCH UK Double Tax Treaties icludes the OECD ad UN model agreemets together with superseded ad pedig treaties. See also: CCH Schwarz o Tax Treaties o page 6 18 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 19

11 Tax Data Hardma s Tax Rates ad Tables Hardma s Tax Rates ad Tables provides the umerical ad factual data eeded to calculate tax liabilities ad is a must-have for all tax professioals. Iformatio is updated daily, as required, so that chages are picked up quickly. Data for future years is published as soo as it becomes available to help tax plaig ad preparatio. Although it is the most comprehesive collectio of tax data available all UK taxes are covered i detail care has bee take to preset this cosiderable amout of iformatio i a clear ad easily accessible way. Tax Cases If your research icludes a cosideratio of tax cases, the you will quickly appreciate the way we have orgaised our comprehesive databases. Each case has a headote outliig the facts, a outlie of the decisio ad the reasos for the decisio, together with liks to ay other cases that were referred to i the case i questio. As cases move through the various courts they are liked to previous ad subsequet hearigs. Pedig appeals are highlighted. CCH Tax Cases CCH Tax Cases provides a complete reportig service updated daily with authoritative headotes for quick referece ad to clarify iterpretatio. The uique Case Search facility allows you to fid a case by typig a part of its ame. Alteratively, you ca fid relevat cases by usig the extesive topic idexes, icludig the highly-regarded Harriso Idex to Tax Cases. This service reproduces the full text of judgemets i tax cases heard i the High Court; Scottish Court of Sessio; Court of Appeal; Supreme Court (formerly House of Lords); Judicial Committee of the Privy Coucil ad the Europea Court of Justice. Decisios of the Upper ad First-tier Tribuals are also covered i full. CCH Tax Cases icludes a archive of court cases datig back to 1875 ad full archives of special commissioers decisios ad VAT tribual decisios. CCH VAT Cases CCH VAT Cases cotais curret ad archived VAT case materials with authoritative otes to aid iterpretatio. The CCH Olie platform is both comprehesive ad kept bag up to date. Most importatly it affords easy, user friedly access but crucially, ulike other systems, you do t seem to have to work like a Troja to fid thigs a excellet search egie does the job for you. Peter Williams, Maager Corporate & Busiess Tax, Booth Aisworth 20 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 21

12 HMRC Mauals Our HMRC Mauals are far more useful tha the versios available elsewhere. Easier to search, easier to prit, with a full topic idex that oe of our competitors offer ad a full, uique archive of Tax Mauals back to Advice Lies Because you re the i-house expert, wheever people have a questio they aturally assume that you will be able to aswer it. But eve a expert sometimes eeds expert advice: Wat to make sure you ve cosidered every agle? HMRC Tax Mauals This service, which is updated weekly, icludes up to date, full-text versios of all the direct tax mauals issued by HMRC. As well as the uique topic idex ad ehaced searchig ad pritig, there are liks withi the text to relevat legislatio, cases ad other mauals. Need a urget aswer to a difficult questio? Lookig for clarificatio o ew legislatio? Wat a secod opiio before you commit yourself? Ecoutered a problem while away from the office? Received coflictig advice from differet sources? HMRC Tax Mauals Archive This service is uique to Wolters Kluwer ad is ot eve available from HMRC. This comprehesive olie archive provides mothly sapshots of every HMRC maual back to the first quarter of Got a questio outside your ow area of expertise? Tryig to exted your research sources? The CCH Advice Lies offer geeral advice o all areas of direct ad idirect taxes i 2013 our cosultats took over 86,000 calls savig time ad moey ad givig you peace of mid. HMRC VAT Mauals This service, which is updated weekly, icludes up to date, full-text versios of all the VAT mauals issued by HMRC. There are liks withi the text to relevat legislatio, cases ad other mauals. All members of the team are ex-hmrc or have worked i professioal accoutig practices, so as well as up to date kowledge they brig real-world experiece. Cosultats are recruited for their ability to provide reliable ad practical solutios, explaied i straightforward, everyday laguage. Access to the CCH Advice Lies is available via two plas: HMRC Customs ad Excise Duties Mauals Updated weekly, this service icludes full text versios of the Customs ad Excise Duties Mauals issued by HMRC. Our versio icorporates a umber of ehacemets, icludig improved search ad prit fuctios ad liks withi the text to other mauals ad relevat legislatio ad cases. CCH TaxCall Advice Lie 30 Calls You may call our advice lie 30 times durig each 12 moth period. Top-up packs are available. CCH TaxCall Advice Lie Ulimited Get ulimited access to our services for 12 moths. CCH Writte Advice Our writte advice service supplemets the access to professioal ad busiess advice provided by the TaxCall Advice Lie. As well as allowig you to make more effective use of your ow time, this service gives you additioal security ad peace of mid the i-depth writte advice, researched ad prepared by our expert cosultats, ca be used as proof of the advice that you received. 22 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 23

13 CCH Tax Packages Tax Packages Basic Stadard Plus Premium Library With such a wide choice of idividual titles, we ve made the job of selectio easier by brigig together complemetary olie services to form a series of packages deliverig exceptioal value for moey. Because oe title ofte relates ad refers to other titles through mutual liks, budlig them together ito carefully selected packages helps you to maximise the overall beefit. Your Wolters Kluwer Accout Maager ca explai what each package cotais ad help you to choose the oe that s right for you. CCH Corporate Tax Basic For those who eed a cocise source of tax iformatio, CCH Corporate Tax Basic is the ideal choice. It icludes a wide rage of geeral commetary ad guidace titles, plus HMRC Tax Mauals, Tax Cases ad both direct ad idirect Tax Legislatio. CCH Corporate Tax Stadard CCH Corporate Tax Stadard provides more comprehesive ad detailed commetary, ideal for those with a broader remit. It icludes two levels of commetary, extra source material icludig UK Double Tax Treaties ulimited access to the popular TaxCall Advice Lie ad our pioeerig workflow tool, Tax Workflow. CCH Corporate Tax Plus CCH Corporate Tax Plus itroduces practical kowledge ad isight services such as Accoutacy Live to supplemet theory. It also icreases the breadth of cotet to iclude specialised tax areas. CCH Corporate Tax Premium CCH Corporate Tax Premium provides the full breadth ad depth of Wolters Kluwer s extesive database of direct ad idirect tax legislatio, guidace ad commetary, as well as itroducig iteratioal tax aspects. CCH Corporate Library CCH Corporate Library is the ultimate package ad the most comprehesive selectio of Wolters Kluwer tax ad accoutacy cotet available olie for the corporate user. See matrix for details of what s icluded i each package. Tax I-depth Commetary Tax Geeral Commetary Tax Guidace Tax Iteratioal News ad Professioal Developmet Tax Legislatio ad Treaties Tax Reporter SDLT Reporter VAT Reporter Schwarz o Tax Treaties Tax o Property Equipmet Leasig Icome Tax Guide Corporatio Tax Guide VAT Guide NIC Guide Tax Workflow Tax Plaig VAT Plaig Practical Corporate Tax Practical Beefits ad Expeses Practical Capital Allowaces Available as a additioal service Europea VAT Library Stadard Europea VAT Library Premium Global VAT Library Available as a additioal service Available as a additioal service Worldwide Busiess Tax Guide Iteratioal Tax Plaig Expatriates ad Migrats Itertax (icludig EC Tax Review) Asia Tax Plaig ad Compliace US Master Tax Guide Chia Tax Maual Available as a additioal service Available as a additioal service Available as a additioal service Live News Fiace Bill Tracker Tax News VAT News Tax Digest Accoutacy Live ecpd Available as a additioal service Red Tax Legislatio: Curret Gree VAT Legislatio: Curret Red ad Gree Tax Legislatio: Archive Purple Customs ad Excise Duties Legislatio UK Double Tax Treaties Tax Data Hardma's Tax Rates ad Tables 24 CCH Olie: Corporate Tax ad Accoutig 25 Tax Cases HMRC Mauals Advice Lies Tax Cases VAT Cases HMRC Tax Mauals HMRC Tax Mauals Archive Available as a additioal service HMRC VAT Mauals HMRC Customs ad Excise Duties Mauals TaxCall Advice Lie 30 Calls TaxCall Advice Lie Ulimited Writte Advice Available as a additioal service Do you eed more iformatio about iteratioal tax? We have a much wider rage of iteratioal tax products o our Itellicoect olie platform. For a detailed descriptio of our full rage of CCH iteratioal tax products, speak to your Wolters Kluwer Accout Maager or for a copy of the Iteratioal Tax Solutios brochure visit NB. CCH Corporate Library also icludes all the fiacial reportig packages

14 Fiacial Reportig For a accoutat workig i a busiess, producig fiacial reports, our fiacial reportig packages offer guidace o how to iterpret ad apply curret UK ad iteratioal stadards. Supported by real life examples i Compay Reportig ad isight from Accoutacy Live. CCH Accoutig Stadards Updated regularly as ad whe ew documets are issued, this service icludes the complete texts of the UK Statemets of Stadard Accoutig Practice ad Fiacial Reportig Stadards, esurig that decisios are based o the latest legislatio. CCH Accoutig Stadards makes reliable ad easily accessible iformatio available to ayoe who prepares accouts. CCH UK GAAP Guide This product is iteded to provide a cocise ad practical guide to curret requiremets uder UK GAAP. This volume is iteded to deal with accoutig priciples, policies ad procedures. There are commets o historical developmet ad future chages, to provide a flavour of how we have got where we are ad where we are goig. The majority of the text deals with the requiremets curretly i force. Accoutacy Live Accoutacy Live is the essetial source of techical ews, aalysis ad isight for the accoutacy, tax ad audit professios that ca also be used to ear you CPD. Buildig o the heritage of Accoutacy Magazie ad haressig the expertise of the professio s leadig ames, Accoutacy Live delivers up-frot ad immediate ews ad isight coverig tax, fiacial reportig, audit ad busiess developmet. Key stories are uploaded as they happe esurig subscribers are the first to kow. Ad the free tri-weekly ews alert, Accoutacy Live Update, esures subscribers are aware of all ew stories ad aalysis as soo as they are available. The techical ature of the cotet meas that subscribers also ear CPD by readig selected articles ad additioal CPD may be eared via a mothly ecpd module. Subscribers beefit from the built-i CPD tracker, which collates CPD eared from the various articles ad ecpd modules. CCH Live News CCH Live News is a -based ews service that provides daily updates o the latest developmets ad hot topics i direct ad idirect tax, audit ad accoutig, helpig you to keep up to date with the issues that really matter to you. Thousads of users already rely o CCH Live News to keep them curret with techical developmets i their specialist fields, icludig iformatio o ew statutory istrumets, HMRC techical releases ad idustry ews. The service allows you to customise both your persoal areas of iterest ad the frequecy of the alerts that you receive, so you oly get iformatio that s relevat ad useful to you. Liks withi the s allow you to explore the topics i as much detail as you eed, with the assurace that all iformatio has bee checked for accuracy ad relevace by our i-house experts. CCH I-depth New UK GAAP Our ew I-depth product covers all the detail that you will eed i order to apply FRS 102. This service icludes explaatios of the scope, recogitio, measuremet ad disclosure of the items i all sectios of FRS 102, together with worked examples. A comprehesive product to guide you through ew UK GAAP, improvig the speed with which you are able to adapt to the ew rules ad icreasig the quality of work doe as refereces to requiremets ca be foud quickly ad easily Covers all the detail that you will eed i order to apply FRS 102 Icludes explaatios of the scope, recogitio, measuremet ad disclosure of the items i all sectios of FRS 102, together with worked examples Writte i clear laguage by experts from BDO, Moore Stephes, Urba Accoutacy ad Wolters Kluwer s ow iteral techical staff CCH Model Accouts CCH Model accouts eable preparers of fiacial statemets to esure compliace with accoutig stadards ad compaies legislatio. This ew product provides a quick referece aid olie which accoutats ca use both as a illustrative aid ad searchable referece cotet. This product cotais accouts which cover: IFRS accouts FRS 102 ew UK GAAP Old UK GAAP CCH Navigate GAAP Accoutig stadards Compaies legislatio SORPs NEW! FRSSE (with audit) FRSSE (audit exempt) Abbreviated accouts FAQs NEW! Model accouts At a glace overviews LLP accouts Carefully desiged to make the trasitio to the ew UK GAAP accoutig stadards as easy as possible, i CCH Navigate GAAP you will fid everythig you eed to kow about ew UK GAAP, from the Compaies Act ad SORPs to the FRC stadards icludig FRS 102. The powerful search fuctio displays results across each type of cotet so you ca quickly see the relevat stadards, commetary (both overview ad detailed) ad model accouts, as well as ay FAQs. I-depth guidace ad commetary E-learig Iteratioal Accoutig / Fiacial Reportig Stadards Guide Auto-fill letters, templates ad forms This service explais ad aalyses the practical applicatio of the Iteratioal Accoutig Stadards ad Iteratioal Fiacial Reportig Stadards published by the Iteratioal Accoutig Stadards Board. Illustratios ad examples are icluded to demostrate ad clarify specific accoutig priciples with poiters to illustrate how the stadards apply i practice. The commetary liks to the relevat stadards. CCH Preparig FRS 102 Accouts Cocetratig o the presetatio ad disclosure elemet of ew UK GAAP i the form of FRS 102, this olie service will be ivaluable to ayoe gettig to grips with the chages. CCH Preparig IFRS Accouts CCH Preparig IFRS Accouts provides a practical guide to the applicatio of Iteratioal Accoutig ad Fiacial Reportig Stadards, which will be a ivaluable tool to all those resposible for preparig or auditig IFRS accouts. The service icludes a disclosure checklist ad a set of pro forma fiacial statemets. The fiacial statemets are refereced to commetaries o the stadards to aid the preparatio of what ca ofte be complex accouts. As well as coverig the full set of IFRS stadards, the product explais the IFRS for SMEs ad IFRS 1 first-time applicatio of Iteratioal Fiacial Reportig Stadards. 26 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 27

15 Deloitte GAAP Mauals CCH IAAGs The uique CCH Idustry Accoutig & Auditig Guides (IAAGs) are the easiest way to access vital sector expertise, allowig you to offer expert advice to cliets i specialist sectors. The guides cover legislatio, guidace, ad practices ad deliver how-to advice for hadlig accoutig, auditig ad taxatio issues. Iteratioal Accoutig Stadards (IFRSs) CCH Iteratioal Accoutig Stadards is a comprehesive service cotaiig the Iteratioal Fiacial Reportig Stadards, Iteratioal Accoutig Stadards, IFRIC Iterpretatios, Exposure Drafts ad Discussio Papers ad updates (icludig superseded material). Deloitte s GAAP mauals provide a authoritative, up-to-date, ad trusted guide to UK fiacial reportig requiremets. Complete with illustrative examples ad a focus o the practical issues that compaies face, whether you are reportig uder UK GAAP or IFRSs, these mauals provide a complete ad comprehesive referece source. Deloitte UK GAAP Pack This pack provides you with a comprehesive set of guidace for compaies applyig UK GAAP i the form of FRS 102. Cotaiig model accouts, guidace o the legal ad regulatory framework ad detailed isight ito FRS 102, this will be a essetial compaio as you move ito the era of ew UK GAAP. UK Reportig Legal ad regulatory framework UK Reportig FRS 102 Model aual report ad fiacial statemets for UK ulisted groups Compay Reportig Compay Reportig Compay Reportig, a Wolters Kluwer busiess, is a high-value idepedet research service which reports o costatly chagig fiacial reportig practice of public compaies, with a focus o S&P Europe 350, UK FTSE 350 ad AIM 100. With IFRS becomig icreasigly prevalet ad complex, ad with several ew stadards beig itroduced, there is a growig eed for deeper uderstadig of fiacial reportig stadards. With Compay Reportig, you ca: Idetify best practices, icludig developmet of, ad divergece from, geerally accepted accoutig practices uder IFRS. Receive early alerts ad timely iformatio for maitaiig effective risk maagemet i fiacial reportig practice. Pull uique reports based o performace of real compaies agaist real-world accoutig stadards. See illustrative examples ad extracts from compay aual reports of a wide rage of disclosures uder IFRS. Bechmark solutios that aalyse how compaies perform i peer or idustry groupigs. Use the fully itegrated ad accredited CPD tracker allowig accrual of persoal CPD hours whilst olie. Deloitte UK Complete Pack For those dealig with both UK GAAP ad IFRSs, this complete set icludes all of the guidace you might eed for UK listed ad ulisted compaies. With model aual reports ad fiacial statemets, uder both IFRSs ad FRS 102 (ew UK GAAP), together with volumes providig i-depth explaatio ad iterpretatio of UK GAAP ad IFRS requiremets. UK Reportig Legal ad regulatory framework UK Reportig FRS 102 UK Reportig IFRSs parts 1&2 UK Reportig IAS 39 ad related Stadards Model aual report ad fiacial statemets for UK ulisted groups Model aual report ad fiacial statemets for UK listed groups Compay Reportig provides ivaluable assistace for ay compay preparig accouts uder IFRS. Compay Reportig empowers a compay to focus o icreasig the value of the accouts to its stakeholders, rather tha expedig valuable time ad moey i addressig audit disclosure issues at year-ed. Neil Davies, Head of Fiacial Reportig, VTB Capital plc 28 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 29

16 Fiace ad Busiess Maagemet additioal services CCH Payroll Iformatio Service CCH Payroll Iformatio Service provides a clear guide to the complex area of payroll admiistratio, explaiig the meaig of the rules ad regulatios ad showig how they work i practice. Arraged alphabetically to eable you to go straight to the iformatio you require, this layout makes it the perfect traiig tool for ew payroll staff. The saliet poits from curret PAYE, NIC, SMP ad SSP guides ad leaflets are preseted i a clear ad simple style uder the relevat mai headigs. I additio, more comprehesive iformatio is provided for particular cases, for example the treatmet of casual employees. There is also detailed guidace o occupatioal ad persoal pesio schemes, share schemes ad payroll givig schemes, as well as iformatio o areas such as audits ad ivestigatios, to help build your wider kowledge of payroll. Updated regularly, this service also icludes a regular Busiess ewsletter. CCH Compay Secretary s Factbook CCH Compay Secretary s Factbook is your easy-to-use referece ad guidace tool to assist you i performig our duties ad to comply fully with the law. Its coverage icludes the duties of a compay secretary, compay law, cotract law, employmet law, evirometal law, facilities maagemet, property ad plaig law ad compay accouts. Fully idexed ad cross-refereced it also deals with taxatio, isurace, compay law forms ad provides a Compaies Act checklist. Updated regularly, this service also icludes a regular Busiess ewsletter. CCH Corporate Fiace Maual CCH Corporate Fiace Maual is orgaised i a logical, procedural maer to help you get to grips with this wide-ragig, complicated subject. Aimed at both corporate fiace professioals ad also practisig accoutats workig i a busiess advisory role, this thorough guide covers key procedures icludig due diligece ad forecastig, esurig you have the ability to use all the tools available. It also suggests work programmes that ca be tailored to meet your idividual eeds ad icludes case studies ad examples allowig you to put what you read ito a real world cotext. CCH Corporate Fiace Maual cotais a library of commoly used specime letters ad forms ad other importat documets makig it easy for you to produce routie paperwork quickly ad accurately. Updated regularly, this service also icludes a regular Busiess ewsletter. Compaies Legislatio This service icludes the full text of the Compaies Act 2006 with supportig statutory istrumets ad EU material, together with the Compaies Acts of 1989 ad Extesive aotatios ad commetary help to esure your cliets comply with all their corporate obligatios. News ad Professioal Developmet additioal services CCH ecpd CCH ecpd is a ituitive olie learig solutio that eables tax ad accoutig professioals to complete their CPD at their ow coveiece either at home or i the office without the eed for more costly face to face traiig. Usig leadig techology, it delivers a e-learig solutio for professioals eablig them to keep up-to-date with chages i tax, audit ad accoutacy throughout the year ad complete their CPD without leavig their desk. Corporate fiace professioals will fid modules specifically tailored to their CPD eeds with cases ad examples relevat to accoutats i busiess. A 12 moth subscriptio to CCH ecpd will provide you with: 28 hours of verifiable CPD learig material recogised by all the mai UK accoutig professioal bodies 10 ew CPD modules each moth coverig tax, audit ad accoutig, deliverig over 2 hours of e-learig material A 12 moth back catalogue of ecpd modules to further supplemet your CPD learig. CCH ecpd is compatible with your mobile device for o-the-go learig. You ca also access your CPD modules olie or dowload them for viewig later. You ca test your CPD learig by completig the iteractive quiz at the ed of each module while the reportig fuctioality tracks each module that you complete. CCH New UK GAAP Practical Workshop CCH New UK GAAP Practical Workshop is the most essetial update for the accoutat i idustry ad commerce. This highly practical, half-day CPD workshop equips you with the kowledge to apply the chages whe movig from old UK GAAP to the ew UK GAAP. With world-class speakers, this workshop has bee desiged to provide real hads-o expertise i applyig ew UK GAAP. Over the course of the four hours, you will ot oly lear some of the major differeces, but will also work through several case studies to uderstad the various itricacies of adoptig the ew rules. Update for the Accoutat i Idustry ad Commerce The Update for the Accoutat i Idustry ad Commerce is the essetial aual CPD update for corporate accoutats ad fiace professioals workig i busiess that will esure you are up-to-date o the latest chages, issues future developmets facig your busiess. Ruig over 2 days this itesive update is CIMA accredited ad will provide you with 12 CPD poits i just 2 days so there is o eed to book multiple traiig sessios throughout the year. The course offers a focussed ad comprehesive summary of the key issues i tax, fiacial reportig ad compay law with the opportuity to cocetrate o your CPD developmet free of work place distractios. Expert-led sessios cover a rage of topics icludig: Key tax issues ad the latest chages Fiacial reportig update coverig both UK GAAP ad IFRS Data security ad fraud Maagig people ad employmet law Compay ad busiess law, icludig cotract law 30 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 31

17 CCH Fiacial Reportig Packages From keepig up to date with accoutig stadards to checkig the latest guidace, from curret awareess to time-savig tools, Wolter Kluwer s Fiacial Reportig titles uiquely provide everythig that corporate accoutats eed to correctly iterpret ad apply curret stadards. Packages: CCH Corporate Fiacial Reportig Stadard This package is aimed at SMEs ad UK-oly compaies. It is a good price poit for those lookig to use our iformatio for the first time ad those who do ot require IFRS iformatio or specific commetary o ew UK GAAP. CCH Accoutig Stadards CCH UK GAAP Guide Accoutacy Live CCH Live News Fiacial Reportig Packages Stadard Gold Platium Library Accoutig Stadards All Fiacial Reportig Stadards FRSSE Reportig Statemets SSAPs Statemets of Priciples for Fiacial Reportig UITF Abstracts SORPs Exposure Drafts ad Cosultatio Papers Techical Releases Other Documets UK GAAP Guide CCH Corporate Fiacial Reportig Gold This package is for other larger UK-oly compaies. It cotais everythig i the Stadard package plus: CCH Preparig FRS 102 Accouts CCH I-depth New UK GAAP CCH Model Accouts Deloitte UK GAAP Pack CCH Corporate Fiacial Reportig Platium Our premium corporate package is desiged for all larger or listed compaies ad is particularly good value for moey, offerig savigs i excess of It cotais everythig i the Gold package plus: CCH Navigate GAAP Compay Reportig CR Plus sigle user Iteratioal Accoutig / Fiacial Reportig Stadards Guide CCH Preparig IFRS Accouts icludig Model Accouts Deloitte UK Complete Pack Accoutatacy Live Live News Preparig FRS 102 Accouts I-depth New UK GAAP Model Accouts Navigate GAAP Iteratioal Accoutig / Fiacial Reportig Stadards Guide Preparig IFRS Accouts IAAGs Iteratioal Accoutig Stadards (IFRSs) Compay Reportig CR Plus sigle user Deloitte UK GAAP Pack Deloitte UK Complete Pack CCH Corporate Library CCH Corporate Library is the ultimate package ad the most comprehesive selectio of Wolters Kluwer tax ad accoutacy cotet available olie for the corporate user. Payroll Iformatio Service Compay Secretary s Factbook Corporate Fiace Maual : IAAGs Iteratioal Accoutig Stadards (IFRSs) CCH ecpd CCH New UK GAAP Practical Workshop Compaies Legislatio ecpd New UK GAAP Practical Workshop Update for the Accoutat i Idustry ad Commerce traiig course Update for the Accoutat i Idustry ad Commerce traiig course NB. CCH Corporate Library also icludes all the tax packages 32 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 33

18 Other Wolters Kluwer products ad services CCH Software With over 30 years experiece, Wolters Kluwer is the software supplier of choice for more tha 3,000 accoutats, from sole practitioers to most of the UK s top 100. CCH Software offers a wide rage of itegrated solutios across tax, accoutig, audit ad fiace ad busiess maagemet, icludig CCH Corporatio Tax ad CCH Global Itegrator, used by multi-atioal corporate accoutig teams. Call us o Sed a to [email protected] Visit CCH Advice Lies CCH Advice Lies offer geeral advice i all areas of direct ad idirect taxes i 2013 our cosultats took over 86,000 calls. All members of the team are ex-hmrc or have worked i professioal accoutig practices, so as well as up to date kowledge they brig real-world experiece. CCH Cosultacy CCH Tax ad VAT cosultats carry out PAYE ad VAT health checks o your busiess which help prevet a HMRC itervetio. All our cosultats are former HMRC officers or have worked i practice; their kowledge ad expertise of ivestigatios ca save compaies a great deal of time ad moey. Call us o Sed a to [email protected] ad ask for a cosultat to call you to discuss your idividual requiremets. 34 CCH Olie: Corporate Tax ad Accoutig CCH Olie: Corporate Tax ad Accoutig 35

19 For more iformatio Visit: Call: optio 1 [email protected] Wolters Kluwer (UK) Limited, registered i Eglad & Wales, No , VAT Number Registered Office: 145 Lodo Road, Kigsto upo Thames, KT2 6SR, Uited Kigdom