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As specialists in tax and accountancy, here at Wolters Kluwer we pride ourselves

on the breadth and scope of our expertise and the quality of our content.

For the practice, this means a single source of high quality information that

can be used to help provide advice on compliance, strategy and business

development. For your business clients it means yet another reason to

choose you over a competitor.

CCH Online has been designed to deliver better results, quicker, with natural

language searching and unrivalled ease of use. It all adds up to more efficient

researching, which increases fee potential.

Our specialist tax, financial reporting and audit packages enable you to build

a library precisely tailored to the needs of your practice or you can choose

the comprehensive CCH Library for cost-effective access to the full range

of the most popular CCH Online content.

This brochure describes the content of each service and package in more

detail. Contact us for more information and to arrange your own personal

demonstration of CCH Online.

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Welcome to

CCH OnlineThe online information service from Wolters Kluwer

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Tax Packages Tax BasicTax

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PremiumVAT

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Library

Tax – In-depth Commentary

Tax Reporter n n n n n

SDLT Reporter n n n

VAT Reporter n n n n

Schwarz on Tax Treaties n

Equipment Leasing n

Tax – General Commentary

Income Tax Guide n n n n n

Corporation Tax Guide n n n n n

Capital Gains Tax Guide n n n n n

Inheritance Tax Guide n n n n n

VAT Guide n n n n n n n n n

NIC Guide n n n n n

Tax – Guidance

Tax Workflow n n n n n

Tax Workflow – VAT n

Tax Planning n n n n

VAT Planning n n n n n

Practical Corporate Tax n n n

Practical Benefits and Expenses n

Tax – International

European VAT Library – Standard n n n

News and Professional Development

Live News n n n n n n n n n

Finance Bill Tracker n n n n n n n n n

Tax News n n n n n n

VAT News n n n n n n n n n

Tax Digest n n n

Accountancy Live n n n n n

Tax Legislation and Treaties

Red Tax Legislation: Current n n n n n n

Green Tax Legislation: Current (VAT)

n n n n n n n n n

Red and Green Tax Legislation: Archive back to 1997

n n n n n

UK Double Tax Treaties n n n n n

Tax Data

Hardman’s Tax Rates and Tables n n n n n n n n n

Tax Cases

Tax Cases n n n n n n

VAT Cases n n n n

HMRC Manuals

HMRC Tax Manuals n n n n n n

HMRC VAT Manuals n n n n

Advice Lines

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Essential Tax companion

Tax – Guidance

Practical Enquiries

Practical Capital Allowances

Practical Inheritance Tax


Worldwide Business Tax Guide

International Tax Planning – Expatriates & migrants

International Offshore Financial Centres

Intertax and EC Review

Asia Tax Planning and Compliance

US Master Tax Guide

China Tax Manual

European VAT Library Premium

Global VAT Library


CCH eCPD


Purple Customs and Excise Duties Legislation

HMRC Manuals

HMRC Tax Manuals Archive

HMRC Customs and Excise Duties Manuals

Advice Lines

Written Advice

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Financial ReportingPackages

Financial Reporting Packages

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Live News n n n n

Accounting Standards– All Financial Reporting

Standards (FRS 1 – FRS 30)– FRSSE – Reporting Statements– SSAPs– UITF Abstracts

– Statements of Principles for Financial Reporting

– SORPs– Exposure Drafts and Consultation Papers– Technical Releases– Other Documents

n n n n

Companies Legislation– Companies Act 2006– Companies Act 1985– Companies Act 1989

– Companies (Audit, Investigations and Community Enterprise) Act 2004

– Statutory Instruments– Scottish Statutory Instruments– EU Regulations

n n n n

Preparing Company Accounts – FRSSE and micros n n n n

UK GAAP Guide n n n n

New UK GAAP: an at a glance comparison n n n

New UK GAAP In-depth n n n

Model Accounts n n n

IFRS Quick Guides n n

Accountants' Digest n n

Preparing FRS 102 Accounts n n

Transition Guide to FRS 102 n n

New UK GAAP Financial Instruments Guide n n

Deloitte – UK Complete Pack n n

International Accounting / Financial Reporting Standards Guide n

Deloitte – UK GAAP Pack n

Interactive Company Accounts Disclosure Checklist Available as an additional service n

IAAGs Online Series Available as an additional service

Preparing Charity Accounts Available as an additional service

Company Reporting Available as an additional service

International Accounting Standards Available as an additional service


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Audit Compliance Manual n n n n

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Live News n n n n

Private Company Audit System n n n n

Accountancy Live n n n

Engagement Letters Toolkit n n n

Money Laundering Handbook n n

Client Money Programmes n n

Charities Assurance Toolkit n n

Practical Audit and Accounts Programme n n

PCAS Model Audit Files n n

Implementing GAAS n n

Preparing Audit Reports n

DPB Procedures Manual Available as an additional service n

Interactive Company Accounts Disclosure Checklist Available as an additional service n

Academies Audit System Available as an additional service

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Practice Management and Development Package

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Practice Management and Procedures Manual n n

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CCH Library

CCH LibraryWolters Kluwer’s ultimate package and the most comprehensive selection of CCH tax, audit and accounting content available online.

The CCH Library is ideal for the practice that works in-depth across the full breadth of tax and accounting. It provides a cost-effective

and user-friendly route to accurate, quickly accessible information and guidance.

CCH Library includes the following:

Tax – In-depth Commentary

Tax Reporter n

IndexesBasis of the tax systemCompliance and administrationIncome tax – principlesIncome tax – residence, domicile and the remittance basisIncome tax – business profitsIncome tax – investment incomeIncome tax – earningsIncome tax – share related income and exceptionsCapital gains taxInheritance taxTaxation of companies – general principlesTaxation of companies – groups and consortiaTaxation of companies – reconstructionsTaxation of companies – foreign profitsTaxation of companies – special companies and activitiesTrusts and settlementsEstatesPartnershipsCharitiesPensions tax regimeCapital allowancesTransfer pricingDouble taxationValuationTax credits

Stamp Duty Land Tax Reporter n

VAT Reporter n

IndexesChecklistsSupplyOutput and input tax – partial exemptionZero-rating (VATA 1994, Schedule 8)Exemption (VATA 1994, Schedule 9)Reduced-rating (VATA 1994, Schedule 7A)Land, construction and propertyFinance and insuranceRegistration – de-registrationRetailers – second-hand goodsSpecial persons – special circumstancesRecords and paymentsAssessments and enforcementDisputes and appealsCross-border transactionsForms

Equipment Leasing n

Schwarz on Tax Treaties n

Tax on Property n


Income Tax Guide n

Corporation Tax Guide n

Capital Gains Tax Guide n

Inheritance Tax Guide n

VAT Guide n

National Insurance Contributions Guide n

Tax – Guidance

Tax Workflow n

Tax Planning n

BusinessIndividualsGeneral

VAT Planning n

Practical Corporate Tax n

Practical Benefits and Expenses n


European VAT Library – Standard n


Live News n n n n

Finance Bill Tracker n

Tax News n

VAT News n

Audit News n

Tax Digest n

Accountancy Live n n n n

Accountants’ Digest n


Red Tax Legislation: Current n

Income, corporation and capital gains taxesNational insurance contributionsTax creditsInheritance taxPetroleum revenue taxStamp taxes

Green Tax Legislation: Current n

Red and Green Tax Legislation: Archive n

UK Double Tax Treaties n

Tax Data

Hardman’s Tax Rates and Tables n

Tax Cases

Tax Cases n

Topic indexesCase tablesTax court casesUpper tribunalFirst-tier tribunalSpecial commissioners decisions

VAT Cases n

VAT Court CasesUpper TribunalFirst-tier TribunalVAT Tribunal Decisions (1973 – 2009)

Corporation Tax Cases n

Stamp Duty Cases n

HMRC Manuals

HMRC Tax Manuals n

HMRC VAT Manuals n

CCH Advice Lines

TaxCall Advice Line – Unlimited n

Business Intelligence and Benchmarking

Business Focus n

UK GAAP – Standards and Commentary

Accounting Standards n

All Financial Reporting Standards FRSSEReporting StatementsStatements of Principles for Financial ReportingUITF AbstractsSORPsExposure DraftsTechnical ReleasesOther Documents

Companies Legislation n

UK GAAP Guide n

Preparing Company Accounts – FRSSE and micros n

Preparing Accounts for LLPs n

New UK GAAP

New UK GAAP: an at a glance comparison n

New UK GAAP In-depth n

Model Accounts n

Deloitte – UK Complete Pack n

Preparing FRS 102 Accounts n

IFRS Reporting – Standards and Commentary

IFRS Quick Guides n

Auditing Standards and Commentary

Auditing Standards n

The Auditing Practices BoardAPB Ethical Standards – Standards 2010APB Ethical StandardsInternational Standards on Auditing – Standards 2010International Standards on Auditing Statements of Standards for Reporting AccountantsStatements of Investment Circular Reporting StandardsPractice NotesBulletinsExposure and Consultation draftsAudit Briefing PapersAPC Auditing guidelinesAPC Practice NotesCorporate GovernanceICAEW Guidance

Efficient Auditing of Private Companies n

Implementing GAAS n

Practice Management

Audit Compliance Manual n

DPB Procedures Manual n n

Practice Management and Procedures Manual n

Engagement Letters Toolkit n n

Audit and Accounts Tools

Interactive Company Accounts Disclosure Checklist n n

Private Company Audit System n

Practical Audit and Accounts Programme n

Client Money Programmes n

Charities Assurance Toolkit n

PCAS Model Audit Files n

Finance and Business

Corporate Practice Service

Key

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Tax

CCH Online Tax

Tax

CCH Online TaxWhether it’s new tax planning opportunities, changes to compliance rules or HMRC

practice, an important new tax case or new anti-avoidance legislation, it’s never been

easier to keep up with the constant changes in tax.

CCH Online Tax products contain accurate, regularly updated tax content that enables

you to stay on top of legislative changes. Get to grips with complex tax issues with the

help of CCH’s expert commentary and guidance, all fully cross-referenced to source

materials including cases, legislation and HMRC manuals so you don’t miss anything

important

Whatever your individual requirements or business size there is a CCH Online Tax

Package that will meet all your tax information needs.

Contents

For full product details visit www.cch.co.uk/cchonline

KEY

These icons indicate which products are included in each package

Tax – In-depth Commentary 4

Tax – General Commentary 7

Tax – Guidance 10

Tax – International 15

News and Professional Development 18

Tax Legislation and Treaties 20

Tax Data 22

Tax Cases 23

HMRC Manuals 24

Advice Lines 25

Tax Packages 26

Tax Basic

Tax Premium

Tax Plus

VAT Standard

VAT PremiumTax Standard

CCH Library

Tax Essentials VAT Plus

TAX BASIC

TAX ESSENTIALS

TAX STANDARD

TAX PLUS

VAT STANDARD

VAT PLUSVAT

PREMIUM

LIBRARY

TAX PREMIUM

TaxTax – In-depth Commentary

Our in-depth range contains our most comprehensive commentaries, fully integrated with

complete source material databases.

Updates are made directly into the commentary in real-time, so there’s no chance of missing

important developments. With carefully designed navigation, clear writing and extensive links

to related material, these services give you all the information you need clearly and reliably.

Unlike the general commentaries, full information on prior years is also provided.

Tax ReporterThe Tax Reporter is our flagship direct tax service.

Maintained by CCH’s in-house team of experts, the Tax Reporter provides in-depth, comprehensive and authoritative

commentary going back six years on every aspect of the UK direct tax system.

The Tax Reporter includes full libraries of tax legislation, treaties, cases and HMRC guidance, annotated, indexed and fully

integrated.

Updated daily, it covers the following topics:

n Basis of the tax system

n Compliance and administration

n Income tax – principles

n Income tax – residence, domicile and the remittance basis

n Income tax – business profits

n Income tax – property income

n Income tax – investment income

n Income tax – earnings

n Income tax – share related income and exceptions

n Capital gains tax

n Inheritance tax

n Taxation of companies – general principles

n Taxation of companies

– groups and consortia

n Taxation of companies – reconstructions

n Taxation of companies – foreign profits

n Taxation of companies – special companies and activities

n Trusts and settlements

n Estates

n Partnerships

n Charities

n Pensions tax regime

n Capital allowances

n Transfer pricing

n Double taxation

n Valuation

n Tax credits

VAT ReporterThe VAT Reporter is our flagship VAT commentary service.

Maintained by CCH’s team of in-house experts, the VAT Reporter provides in-depth, comprehensive commentary going

back six years on every aspect of the UK VAT system.

The VAT reporter includes full libraries of tax legislation, treaties, cases and HMRC guidance, annotated, indexed and fully integrated.

Updated daily, it covers the following topics:

n Checklists

n Introduction

n Supply

n Output and input tax

n Partial exemption

n Zero-rating

n Exemption

n Reduced-rating

n Land, construction and property

n Finance and insurance

n Registration and deregistration

n Retailers

n Second-hand goods

n Special persons and special circumstances

n Records and payments

n Assessments and enforcement

n Disputes and appeals

n Cross-border transactions

Schwarz on Tax TreatiesAvailable as an individual service or in addition to any package

Schwarz on Tax Treaties (now in its fourth edition) is an indispensable guide to the UK treaty network and related law for tax

professionals. The author, Jonathan Schwarz BA, LLB, LLM, FTII, is a practicing barrister and recognised authority on international tax.

Schwarz on Tax Treaties provides the definitive commentary on tax treaties, including expert interpretation and analysis of their

practical application. It considers the interaction with UK and EU tax law and includes coverage of the latest UK and EU case law,

treaties, model conventions and administrative practices.

See also: UK Double Tax Treaties

n The legal framework: International law

n The legal framework: United Kingdom law

n The legal framework: European law

n Interpretation of tax treaties

n Scope of tax treaties: taxes covered and territorial scope

n Access to treaty benefits: fiscal domicile, personality and nationality

n Permanent establishment

n Distributive provisions of income tax treaties

n Business profits

n Income from property

n Employment and pensions

n Capital gains

n Other income and miscellaneous cases

n Treaties and European tax directives

n Elimination of double taxation

n Non-discrimination

n Treaty shopping and other avoidance

n Administration of treaties

n Disputes and mutual agreement procedure (MAP)

n Arbitration convention

n International administrative cooperation

TAX ESSENTIALS

TAX STANDARD

TAX PLUS

LIBRARY

TAX PREMIUM

SDLT ReporterThe Stamp Duty Land Tax Reporter is our flagship SDLT commentary.

It provides clear guidance and commentary covering all aspects of this increasingly important tax, fully integrated with

complete source material databases. It also covers the land and buildings transaction tax (Scotland).

Maintained by CCH’s team team of in-house experts, this Reporter provides authoritative and clearly-presented commentary on all

aspects of SDLT law and practice, featuring many examples drawn from the author’s own experience. The SDLT Reporter includes full

libraries of tax legislation, treaties, cases and HMRC guidance, annotated, indexed and fully integrated.

Updated daily, it covers the following topics

n Overview

n Land transactions and chargeable interests

n Chargeable transactions

n Chargeable consideration

n Calculation of, and liability for, tax

n Leases

n General reliefs

n Corporate reliefs

n Compliance: the land transaction return and the disclosure regime

n Administration

n Partnerships

n Trusts and deceased estates

n Special types of taxpayer

n Regulatory powers

n Transitional provisions

TAX PLUS

LIBRARY

TAX PREMIUM

TAX PREMIUM

VAT PLUS

LIBRARY

VAT PREMIUM

LIBRARY

A what’s new page highlights key recent developments and where these can be found in the commentary.



Products are available as part of the packages indicated or as an add on to any package

Equipment Leasing Available as an individual service or in addition to any package

Equipment Leasing provides extensive and up to date analysis of the UK tax treatment of equipment leasing and related asset finance

transactions for both lessors and lessees. Updated on a monthly basis, it explains how to take full advantage of the tax savings offered

by leasing while avoiding unnecessary tax liabilities.

The implications of acquiring equipment and entering into the lease are fully described, in particular the conditions for, and entitlement

to, capital allowances. Equipment Leasing also covers issues relating to the tax provisions of lease documentation and the sharing of tax

risks between lessor and lessee.

Tax planning opportunities, such as the timing of leases, use of subsidiaries and disclaimers are examined in full and there is a detailed

review of the frequently changing anti-avoidance legislation.

n Finance and operating leases – essential definitions

n Leasing: the lessor’s tax position

n Leasing: the lessee’s tax position

n Hire purchase: the owner’s tax position

n Hire purchase: the hirer’s tax position

n Foreign-resident lessors or lessees

n Long funding leases

n The significance of capital allowances

n The meaning of ‘plant’

n Writing-down allowances

n Annual investment allowance

n Hire purchase and capital allowances

n Capital allowances: non-recourse financing

n Capital allowances: sale and lease-back

n Pre-ordained and circular transactions

n Other anti-avoidance provisions

n Timing of capital allowance claims

n Lessor’s use of capital allowances

n Capital allowances: fixtures in land

n Capital allowances: short-life assets

n Capital allowances: long-life assets

n Capital allowances: ships

n Capital allowances: cars

n Capital allowances: other special assets

n Planning issues

n Practical issues: entering into the lease

n Practical issues: lease terminations

n Tax provisions in the lease documentation

n Cross-border leasing transactions

n Securitisation arrangements

n Sale and purchase of leasing companies

n VAT

n Stamp taxes


Corporation Tax GuideWritten by Tony Jenkins CTA.

Updated monthly, the Corporation Tax Guide covers the following topics:


n Introduction to corporation tax

n Calculation of the corporation tax liability

n Corporation tax self-assessment

n Trading income


n Losses

n Chargeable gains

n Groups

n Transfer pricing

n Close companies

n Investment companies

n Distributions

n Intangible fixed assets

n Company reconstructions

n International matters

n Loan relationships

n Derivatives

n Reliefs

n Special companies

n Companies in liquidation, administration and receivership

n Employee remuneration

Our general commentary services provide a reliable and straightforward introduction to

the main tax topics. To help you find the information you need as quickly as possible, these

services concentrate on the current tax year and on the most commonly-encountered

aspects of the subject, with only brief coverage of the more esoteric points. There are

numerous worked examples throughout and an extensive topic index. Some source materials

are included.

You can use these services as an introduction to the full CCH online databases – there are

extensive cross-references to the in-depth commentaries and to legislation, individual cases

and HMRC guidance, allowing you to navigate easily around the various reference sources.

Income Tax GuideWritten by Warren Taylor CTA.

Updated monthly, the Income Tax Guide covers the following topics:


Tax on PropertyAvailable as an individual service or in addition to any package

Tax on Property covers all aspects of the taxation of property using numerous worked examples, links to case law, HMRC practice

and legislation.

It covers all the main taxes as they apply to property transactions – including VAT, stamp duty land tax, the annual tax on enveloped

dwellings, capital gains tax, income tax, landfill tax, inheritance tax, aggregates levy and local taxes – helping tax professionals to avoid

the many hazards involved in this field.

n Occupation of business premises

n Property letting

n Property dealing and development

n Artificial transactions in land


n Relief for interest payable

n Construction industry scheme

n Capital gains

n Real estate investment trusts

n Inheritance tax

n Stamp duty land tax

n VAT

n Landfill tax

n Aggregates levy

n Local taxes

TAX BASIC

TAX STANDARD

TAX PLUS

LIBRARY

TAX PREMIUM

n Income tax generally

n Calculation of income tax liability

n Completion of an income tax return

n Investment income

n Business income


n Employment income

n Income in trusts and estates

n Residence and international aspects

n Tax credits

TAX BASIC

TAX STANDARD

TAX PLUS

LIBRARY

TAX PREMIUM

LIBRARY

LIBRARY



Capital Gains Tax GuideWritten by Stephanie Webber MA, ACA, CTA.

Updated monthly, the Capital Gains Tax Guide covers the following topics: :


n Capital gains generally

n Calculation of CGT liability

n Completion of CGT return

n Acquisition

n Disposal

n Assets

n Land

n Shares and securities

n Entrepreneurs’ relief

n Private Residence relief

n Rollover relief

n Gift relief

n Relief on incorporation

n Venture capital reliefs

n Partnerships

n Settlements

n Estates

n Residence and international aspects

Inheritance Tax GuideWritten by Stephanie Webber MA, ACA, CTA.

Updated monthly, the Inheritance Tax Guide covers the following topics:


n Inheritance tax generally

n Calculation of IHT liability

n Completion of IHT return

n Lifetime transfers

n Transfers on death

n Trusts and estates

n Valuation

n Exemptions

n Reliefs

n Domicile and international aspects

n Case studies

National Insurance Contributions GuideWritten by Lesley Fidler Lesley Fidler, MA MSc CTA Chartered MCIPD and Meg Wilson CTA.

Updated monthly, the National Insurance Contributions Guide covers the following topics:

n The National Insurance contribution system

n Employed or self-employed?

n Class 1, Class 1A, Class 1B, Class 2 and Class 4 contributions

n Voluntary contributions

n Special cases

n Exceptions and exemptions

n Benefits

n International issues

n Records and returns

n Payment, interest and penalties

n Investigations and enforcement

VAT GuideWritten by Stephen Taylor CTA (Fellow), ATT and Shelagh Pearce LLB (Hons) of Pearce Taylor Taxation.

Updated monthly, the VAT Guide covers the following topics:


n Introduction

n Supplies by business

n International trade

n Input tax recovery – partial exemption

n Registration and deregistration

n Records and returns

n Penalties and tax avoidance

n Zero-rate; reduced rate; exemption

n Land, property and construction

n Schemes

n Special persons; special circumstances

n Appeals and disputes

Essential Tax CompanionAvailable as an individual service or in addition to any package

Essential Tax Companion provides a broad overview of all the main UK taxes as well as a section devoted to dealing with HMRC.

There are extensive cross-references to legislation, cases, useful websites and to the more in-depth coverage in Tax Reporter, VAT Reporter,

(NIC Reporter) and SDLT Reporter. Each tax has a useful ‘Key Points’ section which enables you to see at a glance the most important

issues for that tax.

n Overview

n Income Tax

n NICs

n Corporation Tax

n Capital Allowances

n Capital Gains Tax

n Inheritance Tax

n VAT

n SDLT

n Other Indirect Taxes

n Dealing with HMRC

TAX BASIC

TAX STANDARD

TAX PLUS

LIBRARY

TAX PREMIUM

TAX BASIC

TAX ESSENTIALS

TAX STANDARD

TAX PLUS

VAT STANDARD

VAT PLUSVAT

PREMIUM

LIBRARY

TAX PREMIUM



TAX BASIC

TAX STANDARD

TAX PLUS

LIBRARY

TAX PREMIUM

TAX BASIC

TAX STANDARD

TAX PLUS

LIBRARY

TAX PREMIUM


Tax – Guidance

Tax WorkflowTax Workflow is an online decision support system covering over 50 complex tax topics including:

For each of the topics, Tax Workflow guides you through a series of linked questions to analyse in-depth the issues that your clients face

and to help you make an informed decision in the minimum possible time.

n As you navigate the decision tree, notes and comments can be added for future reference and to remind you why you made each of your choices.

n Recommended actions are supported by extensive commentary which also links through to legislation, cases and HMRC manuals, as well as to further analysis in the Tax Reporter and VAT Reporter. All of this helps to give you complete confidence in your decisions.

n Tax Workflow includes a library of supporting documents, such as pro forma letters, claims and calculation materials. These can be adapted to your clients’ individual circumstances and used when communicating with them and HMRC.

Whenever you need to explore complex scenarios in detail, Tax Workflow is the ideal tool. Tax Workflow allows practices to perform tax

advisory work accurately and efficiently and may even open up new fee-earning opportunities.

n Entrepreneurs’ relief

n Domicile and residence

n Research and development relief

n Capital allowances when buying a property

n VAT: option to tax

n Salary sacrifice

Our guidance services puts tax law into the context of the real-life situations with worked

examples and practical advice from the experts.

These services include Tax Workflow, our online decision support tool that will guide

you through a variety of complex tax and VAT scenarios. Our Practical Series services

focus on getting the job done and provide a variety of materials including pro-formas,

checklists and video, thus going beyond traditional information sources and helping to

reinforce your understanding of complex topics.

The Tax and VAT Planning commentaries provide authoritative analysis of the transactions

that clients commonly bring to their advisers.

– Work can be saved at any time and returned to at a later date

– Quick navigation tools enable you to move quickly around each decision tree

– Useful tips and points specific to individual questions guide you through the decision making process

– Track progress while completing each question

TAX ESSENTIALS

TAX STANDARD

TAX PLUS

LIBRARY

TAX PREMIUM

Every topic introduces you to the main issues associated with each task, and provides an interactive decision tree tool leading you through a series of questions and answers, step-by-step


Tax PlanningProvides a complementary approach to the ‘straight’ tax-orientated commentaries found in the general and in-depth

commentaries. Tax Planning provides commentary on key, real-life transactions which have tax sensitivity.

To help you fully understand the transactions that are described, the text includes numerous planning points, warning alerts

and worked examples.

Commentary is updated daily and new topics are regularly added.

Example topics:

n Choice of business vehicle

n Extracting profits from owner-managed businesses

n Business premises

n Planning for the family

n Tax planning with trusts

n Determining employment status

n Tax-efficient investments

n Planning with company cars

n Planning for retirement

n Maximising capital allowance claims

n Minimising taxable business profits

n Year end planning for businesses

n General outline of corporation tax

n Computing the profits chargeable to corporation tax

n Calculating corporation tax liability

n Tax payment, self-assessment and filing regime

n Calculating the tax-adjusted trading profit


n Corporate capital gains, debt and intangibles

n Distributions, the purchase of own shares and income tax

n Loss relief for the single company

n Group and consortium relief and the surrender of tax refunds

n Group transactions, reconstructions and mergers

n DTR and overseas income controlled foreign companies, etc.

n Close companies and personal service companies

n Companies with investment businesses and investment companies

n Preparing the corporation tax return

n Accounting for taxation in the statutory accounts

Practical Corporate TaxWritten and maintained by Peter Rayney CTA (Fellow), FCA, TEP, this highly-regarded service is an authoritative source of

information for anyone dealing with the taxation of companies.

Updated monthly, the commentary features straightforward explanations of the most common aspects of corporation tax,

with helpful worked examples and expert guidance on current legislation, the latest tax planning tips and HMRC practice.

It includes standard working papers for tax computations and tax accounting together with completed corporation tax self-assessment

forms and a complete set of customisable, pro forma year end tax working papers. It also contains a bank of standard letters, claims and

elections.

Practical Benefits and ExpensesAvailable as an individual service or in addition to any package

Written by Sarah Bradford BA (Hons), ACA CTA (Fellow), a leading expert in the field, Practical Benefits and Expenses provides

in-depth coverage of the most difficult questions that arise when dealing with this topic.

Updated monthly, Practical Benefits and Expenses helps you to maximise tax saving opportunities when planning your clients’

benefits strategy while avoiding costly mistakes.

A popular A to Z section considers, in detail, more than 50 benefits in kind, covering everything from bank charges and childcare to

training costs and vouchers. Each benefit is considered from all angles, with statutory and case law references, full details of HMRC

guidance and the author’s own analytical commentary.

The service finishes with more than 40 checklists, copies of all the key HMRC forms and a final section devoted to HMRC guidance

and concessions.

n Key data

n The legal background

n PAYE

n Travel and subsistence

n Employment-related loans

n Living accommodation

n Cars and related benefits

n Compensation payments

n An A to Z of benefits and expenses

n Checklists

n HMRC forms

n HMRC guidance and concessions

VAT PlanningVAT Planning is ideal for anyone who wants to minimise VAT liabilities, with analysis and guidance on a variety of strategies

and techniques to achieve this.

Updated monthly, it progresses steadily from the basics to more complex topics, with worked examples throughout.

Example topics:

n VAT registration

n Accounting for VAT

n Schemes to help small businesses

n How to deal with partial exemption

n Property transactions for your business

n Doing business in goods in the EU

n Civil penalties

n Retailers

n Appeals and complaints

Tax Workflow – VATTax Workflow – VAT is an online decision support system covering a number of complex VAT topics including:

For each of the topics, Tax Workflow – VAT guides you through a series of linked questions to analyse in-depth the issues that your

clients face and to help you make an informed decision in the minimum possible time.

n VAT registration and deregistration

n Input tax

n Output tax

n Construction services

n Land and buildings other than zero-rated transactions

n Buildings liable to zero-rate VAT

n Option to tax

n Place of supply of international services

n Partial exemption

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TaxTax – International

n Framework for enquiries

n Selection for enquiry

n Information and inspection powers

n Opening an enquiry

n Interviews

n Examination of records

n Business economics

n Re-opening earlier years

n Completion of enquiry

n HMRC specialist investigations

n Penalties

n Strategies for HMRC enquiries

n Case studies

n Introduction to inheritance tax

n Lifetime transfers

n Transfers on death

n Settlements

n Inheritance tax planning

n Standard letters

n Checklists and permanent information

n IHT returns

n Claims and elections

n Tools and other aids

Our international tax services bring together all the CCH Information products that focus on

non-UK tax.

As well as worldwide taxes, you’ll find those that deal with individual countries and regions.

Practical EnquiriesAvailable as an individual service or in addition to any package

At the heart of Practical Enquiries is a commentary on the enquiries process written by Will Silsby CTA. It cuts through the rules and

procedures to focus on the practical, step-by-step aspects of HMRC enquiries.

To support this commentary the service includes in-depth commentary on HMRC’s compliance and administration regime. It also

includes access to all relevant Tax Workflow, eCPD videos, legislation and HMRC manuals.

Business Focus, which brings together comprehensive business information and tax investigation guidance on 100 trades and professions,

is also included. It provides invaluable benchmarking data to assist with preparing for an enquiry.

Practical Inheritance TaxAvailable as an individual service or in addition to any package

Practical Inheritance Tax combines thorough but easy to follow commentary with practical tools, extensive worked examples, pro-forma

materials and checklists. References in the text are made to legislation, HMRC guidance, case law and other relevant material.

The service combines a leading commentary written by Stephanie Webber MA, ACA, CTA with access to all relevant key data, Tax

Workflow modules, eCPD videos, legislation and HMRC manuals.

Practical Capital AllowancesAvailable as an individual service or in addition to any package

Practical Capital Allowances combines thorough but easy to follow commentary with practical advice, examples and expert analysis.

References in the text are made to legislation, HMRC guidance, case law and other relevant material. An A-Z guide sets out the

appropriate treatment for specific types of expenditure on plant and machinery.

The service combines this leading commentary written by Andrew Green of FTI Consulting with access to all relevant Tax Workflow,

eCPD videos, legislation and HMRC manuals.


n Introduction and general provisions

n Plant and Machinery Allowances: general

n Annual investment allowances

n First-year allowances and tax credits

n Allowances and charges

n Cars

n Computer software

n Short-life assets

n Long-life assets

n Leasing

n Ships

n Mining and oil industries

n Fixtures

n Integral features

n Property transactions

n Anti-avoidance provisions

n Industrial buildings allowances

n Business premises Renovation allowances

n Agricultural buildings allowances

n Flat conversion allowances

n Mineral extraction allowances

n Research and development allowances

n Know-how allowances

n Patent allowances

n Dredging allowances

n Assured tenancy allowances

n Appendix 1: Plant and machinery index

n Appendix 2: claims and elections



European VAT Library StandardEuropean VAT Library Standard provides in-depth explanatory material covering all EU jurisdictions, along with timesaving

how-to-guides to provide authoritative answers.

Covering all 28 EU countries, European VAT Library Standard gives you expert resources to handle VAT compliance with assurance.

You’ll receive daily news and timely content updates from our experienced practitioners. Our extensive coverage includes analysis

covering each jurisdiction, as well as feature articles and news coverage.

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n News and features

n Core VAT concepts

n Detailed analysis on each country

n Compliance calendars

n How to register for VAT guides

n How to perform a VAT return guides

n Rates and registration threshold charts

European VAT Library PremiumAvailable as an individual service or in addition to any package

European VAT Library Premium includes all the content in European VAT Library Standard, and in addition you’ll have access

to practical tools and reference materials, including Smart ChartsTM containing applicable forms and instructions, invoice templates

and daily tax rates.

n EU VAT registration number checker

n VAT rates and answers Smart ChartTM

n VAT forms and instructions

n Invoice templates for tax authority compliance

CCH Global VAT LibraryAvailable as an individual service or in addition to any package

As European VAT Library Premium but covering up to 90 global jurisdictions.


Tax

International Offshore Financial CentresAvailable as an individual service or in addition to any package

International Offshore Financial Centres is a comprehensive resource that provides the latest tax information on 29 countries which

offer competitive tax regimes.

For each country there is a general outline of the tax system and insightful commentary on the specific tax planning issues relating

to the use of that jurisdiction in the foreign business structure. Topics are treated consistently across countries so you can quickly

and easily compare jurisdictions and hypothetical scenarios helpfully illustrate the practical application of planning strategies.

Regular updates ensure you are kept informed of the latest developments.

Asia Tax Planning and ComplianceAvailable as an individual service or in addition to any package

Asia Tax Planning and Compliance is a comprehensive, commentary-based tax resource that provides detailed coverage for 11 countries

in Asia: China, Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Philippines, Singapore, Taiwan and Thailand.

Written by leading tax specialists in each country, this service contains expert commentary, case studies, as well as references to relevant

legislation that tax directors and foreign investors need to focus on.

China Tax ManualAvailable as an individual service or in addition to any package

China Tax Manual is an essential guide for all companies that have business dealings in China. This highly popular service provides

an overview of the current China tax system and covers changes in tax laws. The service also explores the full spectrum of taxation

issues including procedural matters such as assessment and payment, legislation, Tax Bureau interpretation and circulars.

Intertax & EC Tax ReviewAvailable as an individual service or in addition to any package

For more than 30 years, Intertax has provided international tax professionals with in-depth, timely and reliable coverage of worldwide

tax issues. Intertax provides a truly global look at direct and indirect taxation around the world and, because Intertax is updated monthly,

you can be confident that you’re basing your decisions on the most reliable information available.

EC Tax Review is the only journal available that focuses exclusively on the tax legislation of the European Union. For more than 20 years

it has provided tax professionals around the world with practical guidance on how EU tax legislation impacts on the different member

states together with expert advice on tax planning within the EU.

US Master Tax GuideAvailable as an individual service or in addition to any package

The US Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations,

estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently

highlighted and concisely explained for quick reference and understanding. The explanations are meticulously researched and footnoted

to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today’s

complex federal tax laws.

The US Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code, Income Tax Regulations, certain other important

tax law sources, and CCH’s Standard Federal Tax Reporter for further research. This reliable reference is a must for anyone involved with US

federal taxation.

International Tax Planning – Expatriates & MigrantsAvailable as an individual service or in addition to any package

International Tax Planning – Expatriates & Migrants helps companies with international executives to optimise their employees’ tax

planning when leaving their home country for an extended period, or returning home after a significant time abroad. Written in easy-to-

understand English, the service helps tax professionals analyse the tax implications of international executive transfer or migration.

28 countries are covered and regular updates ensure you are kept informed of the latest developments.

Worldwide Business Tax GuideAvailable as an individual service or in addition to any package

Worldwide Business Tax Guide provides a practical, integrated look at the key tax issues that arise when planning the development and

growth of a corporation’s foreign business. All the ground rules of international tax planning for corporations are covered in a practical,

easy-to-read format. Those aspects of a country’s tax system of interest to companies seeking to do business there are analysed in-depth

to provide expert guidance and minimise risk.

All key aspects of a country’s tax system are covered, including all forms of doing business and their tax treatment, direct, indirect and

local taxes, losses, capital gains, group treatment, and rules relating to inbound and outbound investment.

Over 70 countries are covered and monthly updates ensure you are kept informed of the latest developments.


VAT NewsVAT News is a fortnightly, online news service which provides comprehensive coverage of developments

in VAT.

Each issue of VAT News includes a feature article on technical subjects of interest and practical use to those who deal with indirect

taxation, including reports of court cases and VAT Tribunals. Expert analysis puts this information into context and the newsletter

includes both the original source material and links to these for background and further research.

Live NewsCCH Live News is an email-based news service that provides daily updates on the latest developments and

hot topics in direct and indirect tax, audit and accounting, helping you to keep up to date with the issues

that really matter to you and your clients.

Thousands of users already rely on CCH Live News to keep them current with technical developments in their specialist fields,

including information on new statutory instruments, HMRC technical releases and industry news.

The service allows you to customise both your personal areas of interest and the frequency of the alerts that you receive, so you only

get information that’s relevant and useful to you.

Links within the emails allow you to explore the topics in as much detail as you need, with the assurance that all information has been

checked for accuracy and relevance by our in-house experts.


News and Professional Development services bring you the latest tax and accounting

news, researched and written by CCH technical editors and a wide range of well known

and renowned experts from across the worlds of tax and accounting. Our in-house experts

have many years experience in taxation, audit and accounting so you can be sure that their

analysis and commentary is both accurate and incisive.

Titles in this series include the widely respected Accountancy Live online magazine and our

intuitive online learning solution, eCPD.

Tax DigestEach month Tax Digest brings expert analysis and insight to significant topics of current interest in the tax field.

Each issue contains authoritative commentary from a leading tax specialist who brings a real life perspective to the issues

they discuss, together with worked examples to help illustrate key points.

Accountancy LiveAccountancy Live is the essential source of technical news, analysis and insight for the accountancy, tax and audit professions

that can also be used to earn you CPD.

Building on the heritage of Accountancy Magazine and harnessing the expertise of the profession’s leading names, Accountancy

Live delivers up-front and immediate news and insight covering tax, financial reporting, audit and business development.

Key stories are uploaded as they happen ensuring subscribers are the first to know. And the free tri-weekly news alert, Accountancy Live

Update, ensures subscribers are aware of all new stories and analysis as soon as they are available.

The technical nature of the content means that subscribers also earn CPD by reading selected articles and additional CPD may be earned

via a monthly eCPD module. Subscribers benefit from the built-in CPD tracker, which collates CPD earned from the various articles and

eCPD modules.

CCH eCPD®Available as an individual service or in addition to any package

CCH eCPD is an intuitive online learning solution that enables tax and accounting professionals to complete their CPD at their own

convenience – either at home or in the office without the need for more costly face to face training.

Using leading technology, it delivers an e-learning solution for professionals enabling them to keep up-to-date with changes in tax,

audit and accountancy throughout the year and complete their CPD without leaving their desk.

Access to a years’ back library of modules is included enabling users to gain more CPD hours.

Finance Bill TrackerThe Finance Bill Tracker is an online database which tracks changes made to every Finance Bill as it passes

through Parliament.

The database provides the following information:

n The full text of Bills, showing any changes made as the Bill moved through Parliament

n The full text of any draft clauses released

n The full text of any explanatory notes

n Any representations

Once a Bill has received, Royal Assent it is reproduced in our tax legislation databases.

Tax NewsTax News is a weekly, online news service that covers important developments in both direct and indirect taxation.

The service allows you to keep up to date with the rapidly changing world of tax.

Each issue of Tax News includes a feature article on an important topic and summaries of the week’s events, with both the original source

material and links to these for background and further research. CCH court reporters provide timely and comprehensive coverage of all

tax cases and our editors provide expert analysis and commentary on industry news.

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Recent governments have introduced a wealth of new and amended tax legislation and

it’s vital that those who work in this field have access to comprehensive and up to date

information on current law and practice.

Our legislation and treaties databases are maintained on a daily basis, so you can be

sure that your decisions are founded on the latest laws and regulations.

All the material is extensively annotated with full histories, points of note and cross-

references to other material. From each piece of legislation there are links to relevant

cases, CCH commentary and HMRC guidance so you can find all related materials as

quickly and efficiently as possible.

The unique CCH Statute Finder facility allows you to quickly access the current version

of any piece of legislation and the extensive topic indexes can be used to locate relevant

legislation quickly.

Red Tax Legislation: CurrentRed Tax Legislation is the definitive source of information on direct tax legislation.

Red Tax Legislation covers income tax, corporation tax, capital gains tax, national insurance contributions, stamp taxes,

inheritance tax, petroleum revenue tax and tax credits. For each of these taxes, primary and secondary legislation is

included, along with a wide variety of helpful extra-statutory information, including a large quantity of HMRC material.

Green Tax Legislation: CurrentGreen Tax Legislation is the definitive source of information on VAT legislation.

With regular changes to VAT rules, it’s important for tax and finance professionals to have access to accurate

and up to date information on law and practice.

Green VAT Legislation includes primary and secondary legislation, along with a wide variety of helpful extra-statutory information,

including a large quantity of HMRC material. A full database of relevant EU material is also included.

Red and Green Tax Legislation: ArchiveThis definitive source of archived direct tax and VAT legislation provides complete versions of the Red Tax Legislation database

and the Green VAT Legislation database, arranged by year and dating back to 1997.

Purple Customs and Excise Duties LegislationAvailable as an individual service or in addition to any package

Purple Customs and Excise Duties Legislation brings together current law and helpful extra-statutory information relating to the

aggregates levy, air passenger duty, alcoholic liquor duties, betting and gaming duties, the climate change levy, hydrocarbon oil duties,

insurance premium tax, landfill tax, tobacco products duty and vehicle excise duty.

It includes a large quantity of HMRC material and a full database of EU material.

UK Double Tax TreatiesUK Double Tax Treaties provides quick and easy access to the full text of the UK’s network of over 100 double tax treaties,

including tax information exchange agreements, savings income agreements, shipping and air transport agreements and

estate, inheritance and gift agreements.

Annotations explain amendments to the treaties and provide cross-references to other relevant material. UK Double Tax

Treaties includes the OECD and UN model agreements together with superseded and pending treaties.

See also: Schwarz on Tax Treaties

Very intuitive to use – we particularly like the index

system, which makes it very quick to find the content you want, and the ease of accessing legislation is an added time saver. Our staff have made much greater use of CCH than our old system.”

David Bennett, Tax Partner Moore and SmalleyI much prefer

CCH Online to our previous online information provider, in particular the search function seems to come up with a lot more relevant hits.”

Campbell Dallas

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Hardman’s Tax Rates and TablesHardman’s Tax Rates and Tables provides the numerical and factual data needed to calculate tax liabilities

and is a must-have for all tax professionals.

Information is updated daily, as required, so that changes are picked up quickly. Data for future years is published as soon as it becomes

available to help tax planning and preparation.

Although it is the most comprehensive collection of tax data available – all UK taxes are covered in detail – care has been taken to

present this considerable amount of information in a clear and easily accessible way.


Tax DataTax

Tax Cases

If your research includes a consideration of tax cases, then you will quickly appreciate the

way we have organised our comprehensive databases. Each case has a headnote outlining

the facts, an outline of the decision and the reasons for the decision, together with links

to any other cases that were referred to in the case in question.

As cases move through the various courts they are linked to previous and subsequent

hearings. Pending appeals are highlighted.

Tax CasesTax Cases provides a complete reporting service updated daily with authoritative headnotes for quick reference and to clarify

interpretation.

The unique Case Finder facility allows you to find a case by typing a part of its name. Alternatively, you can find relevant cases

by using the extensive topic indexes, including the highly-regarded Harrison Index to Tax Cases.

This service reproduces the full text of judgements in tax cases heard in the High Court; Scottish Court of Session; Court of

Appeal; Supreme Court (formerly House of Lords); Judicial Committee of the Privy Council and the European Court of Justice.

Decisions of the Upper and First-tier Tribunals are also covered in full.

Tax Cases includes an archive of court cases dating back to 1875 and full archives of special commissioners’ decisions and VAT

tribunal decisions.

VAT CasesVAT Cases contains current and archived VAT case materials with authoritative notes to aid interpretation.

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HMRC Manuals

Our HMRC Manuals are far more useful than the versions available elsewhere. Easier to

search, easier to print, with a full topic index that none of our competitors offer and a full,

unique archive of Tax Manuals back to 1997.

HMRC Tax ManualsThis service, which is updated weekly, includes up to date, full-text versions of all the direct tax manuals issued by

HMRC.

As well as the unique topic index and enhanced searching and printing, there are links within the text to relevant legislation,

cases and other manuals.

HMRC Tax Manuals ArchiveAvailable as an individual service or in addition to any package

This service is unique to us and is not even available from HMRC. This comprehensive online archive provides monthly snapshots of every

HMRC manual back to the first quarter of 1997.

HMRC VAT ManualsThis service, which is updated weekly, includes up to date, full-text versions of all the VAT manuals issued by HMRC.

There are links within the text to relevant legislation, cases and other manuals.

HMRC Customs and Excise Duties ManualsAvailable as an individual service or in addition to any package

Updated weekly, this service includes full text versions of the Customs and Excise Duties Manuals issued by HMRC.

This version incorporates a number of enhancements, including improved search and print functions and links within the text to other

manuals and relevant legislation and cases.

Advice Lines

Because you’re an expert, your clients probably expect you to have all the answers, all the

time. But even an expert sometimes needs expert advice:

n Want to make sure you’ve considered every angle?

n Need an urgent answer to a difficult question?

n Looking for clarification on new legislation?

n Want a second opinion before you commit yourself?

n Encountered a problem while away from the office?

n Received conflicting advice from different sources?

n Got a question outside your own area of expertise?

n Trying to extend your research sources?

The advice lines offer general advice on all areas of direct and indirect taxes – saving time and

money and giving you peace of mind.

All members of the team are ex-HMRC or have worked in professional accounting practices,

so as well as up to date knowledge they bring real-world experience. Consultants are recruited

for their ability to provide reliable and practical solutions, explained in straightforward,

everyday language.

Access to the advice lines is available via two plans:

TaxCall Advice Line – 30 callsWhere this is included in one of our packages you can buy additional access in blocks of 60 minutes.

TaxCall Advice Line – Unlimited Get unlimited access to our services for 12 months.

Written Advice Available as an individual service or in addition to any package

Our written advice service supplements the access to professional and business advice provided by the TaxCall Advice Line. As well as

allowing you to make more effective use of your own time, this service gives you additional security and peace of mind – the in-depth

written advice, researched and prepared by our expert consultants, can be used as proof of the advice that you received.

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Tax Packages

CCH Tax Packages

With such a wide choice of individual titles, we’ve made the job of selection

easier by bringing together complementary online services to form a series

of packages delivering exceptional value for money. Because one title often

relates and refers to other titles through mutual links, bundling them together

into carefully selected packages helps you to maximise the overall benefit.

Your Account Manager can explain what each package contains and help you

to choose the one that’s right for you.

These icons indicate which products are included in each package.

Do you need more information about international tax?

We have a much wider range of international tax products on our Intelliconnect online platform.

For a detailed description of our full range of international tax products, speak to your CCH Account

Manager or visit www.cch.co.uk/international for a copy of the International Tax Solutions brochure.

33 CCH Online Tax

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Now released on a new platform and accessible from a tablet or smartphone,

CCH Online has been fully redesigned to save you time researching, with

quicker, natural language searching and unrivalled ease of use.

View, access and store commentary and advice from our experts, always

updated in real-time. With new search tools, searches can be saved and

search results can be filtered. The personal space for each user with history

and folder functionality streamlines organising and sharing content with

colleagues and clients. CCH Online automatically logs time spent researching

in the inbuilt CPD Tracker.

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CCH Online Finanancial Reporting

UK GAAP GuideCCH UK GAAP Guide provides interpretation and practical guidance on the UK accounting standards issued by the Financial

Reporting Council as well as other elements that make up UK GAAP. It references where necessary the accounting provisions

of the Companies Act 2006. It also includes links, as appropriate, to CCH’s Accounting Standards Service and Companies

Legislation.

New UK GAAP: an at a glance comparison CCH New UK GAAP: an at a glance comparison highlights key differences between new UK GAAP (FRS 102), current

UK GAAP and IFRS so that accounting professionals who are already familiar with either of the existing reporting

frameworks can very easily make comparisons.

CCH New UK GAAP: an at a glance comparison will help accountants to offer their clients, or their own organisations,

the best possible advice on which framework to apply and the impact that this will have.

New UK GAAP In-depthOur new In-depth product covers all the detail that you will need in order to apply FRS 102 to your or your clients’ accounts.

This service includes explanations of the scope, recognition, measurement and disclosure of the items in all sections of FRS

102, together with worked examples.

n A comprehensive product to guide you through new UK GAAP, improving the speed with which you are able to adapt to

the new rules and increasing the quality of work done as references to requirements can be found quickly and easily

n Covers all the detail that you will need in order to apply FRS 102 to your or your clients’ accounts

n Includes explanations of the scope, recognition, measurement and disclosure of the items in all sections of FRS 102, together

with worked examples

n Written in clear language by experts from BDO, Moore Stephens, Urban Accountancy and CCH’s own internal technical staff

Model Accounts Model accounts enable preparers of financial statements to ensure compliance with accounting standards and companies

legislation. This new product provides a quick reference aid online which accountants can use both as an illustrative aid and

searchable reference content.

This product contains accounts which cover:

Accountants’ DigestEach month Accountants’ Digest investigates one key financial reporting topic. Written by leading experts, it provides

an authoritative analysis of the latest legislation, regulations and standards with full reference to relevant business law.

Month by month Accountants’ Digest builds to form a comprehensive reference source that will save research time and

help you give your clients the best possible advice.

Preparing FRS 102 Accounts A practical ‘how-to’ for preparing accounts under FRS 102.

New UK GAAP Financial Instruments GuideA step by step guide to dealing with financial instruments and applying the correct accounting treatment.

CH Financial Reporting

From keeping up to date with accounting standards to checking the latest guidance;

from current awareness to time-saving tools, CCH’s Financial Reporting titles uniquely

provide everything that accountants in practice need to correctly interpret and apply

current standards.

Live NewsCCH Live News is an email-based news service that provides daily updates on the latest developments and hot topics

in direct and indirect tax, audit and accounting, helping you to keep up to date with the issues that really matter to

you and your clients.

Thousands of users already rely on CCH Live News to keep them current with technical developments in their specialist fields,

including information on new statutory instruments, HMRC technical releases and industry news. The service allows you to

customise both your personal areas of interest and the frequency of the alerts that you receive, so you only get information

that’s relevant and useful to you.

Links within the emails allow you to explore the topics in as much detail as you need, with the assurance that all information

has been checked for accuracy and relevance by our in-house experts.

Accounting StandardsUpdated regularly as and when new documents are issued, this service includes the complete texts of the UK

statements of Standard Accounting Practice and Financial Reporting Standards, ensuring that decisions are based

on the latest legislation. CCH Accounting Standards makes reliable and easily accessible information available to

anyone who prepares accounts.

Companies LegislationThis service includes the full text of the Companies Act 2006 with supporting statutory instruments and EU material,

together with the Companies Acts of 1989 and 1985. Extensive annotations and commentary help to ensure your

clients comply with all their corporate obligations.

Preparing Company Accounts – FRSSE and microsOver the last 19 years the print version of Preparing Company Accounts has established itself as one of the most

respected guides to preparing company accounts for smaller companies. This authoritative source is also available

in a convenient online format. The title is amended slightly this year to clarify that the volume includes the new

micro-entity rules as well as those for FRSSE entities.

Preparing Company Accounts is updated annually and simplifies statutory requirements by concentrating on the essentials

of this important topic. Statutory provisions are reproduced in full and presented alongside illustrative model accounts,

examples, tables and checklists. Expert interpretation and clear writing make the whole subject easily comprehensible.

Preparing Company Accounts covers both the fundamentals of the subject and topical issues.

n Accounting and reporting provisions of the small companies regime

n The essentials of small company statutory accounts and reporting practice

n FRSSE, including a complete summary of key elements

n UK GAAP in the context of small companies’ legislation

n The expected impact of FRSSE 2015, which is part of the new UK GAAP regime

n Recent developments in reporting practice and the form and content of an auditor’s report

n The impact of the new micro-entity legislation

n IFRS accounts

n FRS 102 New UK GAAP

n Current UK GAAP

n FRSSE (with audit)

n FRSSE (audit exempt)

n Abbreviated accounts

n LLP accounts

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IFRS Quick GuidesThe Grant Thornton IFRS Quick Guides explain particular aspects of the practical application of International

Accounting Standards and International Financial Reporting Standards published by the International Accounting

Standards Board (IASB) in an abbreviated and accessible form.

Designed to enhance and extend the coverage of the International Accounting/Financial Reporting Standards Guide 2012,

it includes the following Guides:

n The Road to IFRS – A practical guide to IFRS 1 and first-time adoption

n Navigating the changes to International Financial Reporting Standards

n Example Consolidated Financial Statements: International Financial Reporting Standards

Transition Guide to FRS 102Focussed on the practical steps invovled in the transition from the UK GAAP to FRS 102 and for small companies

moving to FRS 102 in 2016.

Deloitte – UK Complete Pack For those dealing with both UK GAAP and IFRSs, this complete online set includes all the guidance you might need for

UK listed and unlisted companies. With model annual reports and financial statements, under both IFRSs and FRS 102,

together with volumes providing in-depth explanation and interpretation of UK GAAP and IFRS requirements, this set

will cover all your needs. Volumes include:

n GAAP 2015 Volume A: UK Reporting – Legal and regulatory framework

n GAAP 2015 Volume B: UK Reporting – FRS 102

n GAAP 2015 Volume C: UK Reporting – IFRSs Parts 1 & 2

n GAAP 2015 Volume D: UK Reporting – IAS 39 and related Standards

n GAAP 2015 Model annual report and financial statements for UK listed groups

n GAAP 2015 Model annual report and financial statements for UK unlisted groups

International Accounting / Financial Reporting Standards GuideThis service explains and analyses the practical application of the International Accounting Standards and International

Financial Reporting Standards published by the International Accounting Standards Board. Illustrations and examples

are included to demonstrate and clarify specific accounting principles with pointers to illustrate how the standards

apply in practice. The commentary links to the relevant standards.

Deloitte – UK GAAP PackThis online product provides you with a comprehensive set of guidance for companies applying UK GAAP in the form of FRS 102.

Containing model accounts, guidance on the legal and regulatory framework and detailed insight into FRS 102, this will be an

essential companion.

Includes the following volumes:

n GAAP 2015 Volume A: UK Reporting – Legal and regulatory framework;

n GAAP 2015 Volume B: UK Reporting – FRS 102;

n GAAP 2015 Model annual report and financial statements for UK unlisted groups.

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Interactive Company Accounts Disclosure ChecklistAvailable as an individual service or in addition to any package

Interactive Company Accounts Disclosure Checklist produces tailored checklists which can then be completed on screen to

ensure that the disclosures made in financial statements are compliant with the requirements of the Companies Act and relevant

accounting standards (whether IFRS or UK GAAP). This newly updated software has been designed to take into account all of

the potential issues that you might otherwise experience with completion of checklists. It has been built using the latest, most

efficient methodologies to ensure a quick, robust and intuitive system.

IAAGs Online SeriesAvailable as an individual service or in addition to any package

The unique CCH Industry Accounting & Auditing Guides (IAAGs) are the easiest way to access vital sector expertise, allowing

you to offer expert advice to clients in specialist sectors. The guides cover legislation, guidance, and practices and deliver ‘how-to’

advice for handling accounting, auditing and taxation issues.

CCH Industry Accounting and Auditing Guides cover the following specialist sectors:

Purchase two or more of this online series and receive a discount:

20% off when you purchase two n 30% off when you purchase three n 40% off when you purchase four or more

Preparing Charity AccountsAvailable as an individual service or in addition to any package

Preparing Charity Accounts will appeal to anyone preparing or auditing accounts for charities of all sizes including finance staff,

treasurers, trustees and charities themselves. The service will be useful to new employees that want to get to grips with the

charities sector or experts wanting a comprehensive reference service.

Company Reporting Available as an individual service or in addition to any package

Company Reporting is our online research service covering the constantly changing financial reporting practice of public ompanies.

Early alerts, timely analysis and illustrative examples allow you to stay abreast of trends, judgements and changes in financial

reporting. Company Reporting also enables you to benchmark companies against peer or industry groupings, and maintain

effective risk management in financial reporting practice.

International Accounting StandardsAvailable as an individual service or in addition to any package

International Accounting Standards is a comprehensive service containing the International Financial Reporting Standards,

International Accounting Standards, IFRIC Interpretations, Exposure Drafts and Discussion Papers and updates (including

superseded material).

n Solicitors and legal services

n Dentists

n Doctors

n Insurance brokers

n Clubs and associations

n Agriculture and farming

n Charities

n Pensions schemes



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KEY CCH Library

Financial Reporting Premium

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CCH Online Audit

Audit Compliance ManualWith guidance on record keeping and office procedures, information on money laundering and technical

standards, specimen letters and other documentation, this is the essential choice for professionals who need

to comply with their professional body’s audit standards.

Audit NewsAudit News is a bi-monthly e-newsletter that keeps audit practitioners and in-house accountants informed

about the latest developments within the audit industry. It provides updates on corporate reporting, changes

to accounting and auditing standards as well as news on corporate governance and practice development.

Auditing StandardsFor those who need to consult the complete range of source materials relating to auditing, this comprehensive

online resource provides quick and easy access to all audit documents issued by the Financial Reporting Council,

including all ISAs (UK and Ireland).

Efficient Auditing of Private CompaniesWritten by SWAT UK, Efficient Auditing of Private Companies helps you to carry out audits in compliance

with the ISAs (UK and Ireland) more cost-effectively. It contains a wealth of practical information drawn

from real-life experience.

Live NewsCCH Live News is an email-based news service that provides daily updates on the latest developments and

hot topics in direct and indirect tax, audit and accounting, helping you to keep up to date with the issues that

really matter to you and your clients.

Thousands of users already rely on CCH Live News to keep them current with technical developments in their

specialist fields, including information on new statutory instruments, HMRC technical releases and industry news.

The service allows you to customise both your personal areas of interest and the frequency of the alerts that

you receive, so you only get information that’s relevant and useful to you.

Links within the emails allow you to explore the topics in as much detail as you need, with the assurance that

all information has been checked for accuracy and relevance by our in-house experts.

CCH Online Audit

CCH Online audit products uniquely combine audit programmes with a range

of supporting documentation, guidance and practical tools. This approach not

only ensures you comply with the latest auditing standards, it also maximises

efficiency in all areas of the audit process, freeing up time to add value to your

client relationships.

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Private Company Audit SystemProvides everything you need to comply with the latest International Standards on Auditing (UK and Ireland).

There are full guidance notes for auditing private companies and an easy to use Microsoft Excel-based audit

programme generator so that audits can be tailored to your clients’ requirements. Includes an illustrative case

study and a section on audit exemptions.

Accountancy LiveAccountancy Live is the essential online current awareness, insight and news service, delivering highly technical

analysis and insight for the accountancy, tax and audit professions that can also be used to earn CPD points.

Engagement Letters ToolkitContains over 90 suggested forms and engagement letters covering all areas of accountancy work. A letter

generator speeds up the production of the most common correspondence and letters can be downloaded,

edited and saved. Issues covered include:

As a time saving aid, we have included suggested content to use for different client types.

Money Laundering HandbookThe Money Laundering Handbook contains everything that accountants, tax advisors and other financial

professionals need in order to comply with the Money Laundering Regulations 2007.

Client Money ProgrammesThis is the ideal solution for dealing with Solicitors’ Accounts Rules assignments and other client money work.

The product includes programmes to guide you through the regulated work needed for solicitors, estate agents,

insurance brokers, surveyors, conveyancers and employment agencies.

Charities Assurance ToolkitProvides everything you need to prepare and audit charity accounts. Updated for the requirements of the

Charities Act 2011, this toolkit includes extensive work programmes, model files for reference, with a quick

print facility, and a library containing standards, the Charities SORP and relevant legislation.

n Company and other legislation

n Taxation

n Corporate finance

n Audit of companies

n Regulated sectors

n Investment business

n Full guidance on the requirements under the latest regulations

n Tailor-made polices and procedures, forms and letters to help you comply and be mindful of suspicious activities

n Guidance on how to establish proper training for your staff to ensure they remain vigilant of unlawful transactions

n Regular updates on any amendments to the legislation to ensure you remain compliant

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Practical Audit and Accounts ProgrammeIdeal for auditors of charities, clubs and pension schemes and designed to be integrated with any standard

audit system. Includes specialist documentation, disclosure checklists, example letters and reports.

PCAS Model Audit FilesPrivate Company Audit System Model Audit Files is a practical reference aid to help auditors conduct audits

efficiently and in compliance with ISAs (UK and Ireland). The model audit files, one for a manufacturing company and

one for a property investment company, illustrate how the forms in the PCAS programme should be completed.

n Saves partner time by reducing queries from members of the audit team

n Demonstrates how the PCAS programme should be tailored and completed

n Provides examples of how to apply the ISAs, for example, identifying and assessing risks and reviewing

the design and implementation of controls

Implementing GAASImplementing GAAS is the definitive guide to auditing and reporting in the UK and an ideal reference source

for practitioners, auditors, accountants in business and anyone involved in auditing and reporting. It contains

numerous examples, illustrations of recent reports and commentary on problem areas.

Implementing GAAS provides comprehensive and practical guidance on the application of all auditing documents

issued by the FRC, including the International Standards on Auditing (UK and Ireland).

Coverage includes:

n PN 23 Special considerations in auditing financial instruments

n PN 20 The Audit of Insurers in the UK

n PN 11 The audit of charities in the United Kingdom (Revised)

n ISA 700 (revised June 2013)

n Bulletin 2 Guidance for reporting accountants of stakeholder pension schemes in the United Kingdom

n Bulletin 3 Providing assurance on client assets to the Financial Services Authority (Supplement addressing the use

of Third Party Administrators)

Preparing Audit ReportsThis service provides detailed coverage of audit reports on UK companies under the Companies Act 2006 and

International Standards on Auditing (UK and Ireland). It also deals with other business entities including investment

businesses, charities, pension schemes, registered social landlords, friendly societies and other specialist sectors.

Important changes were made in both 2012 and 2013 to the audit requirements for listed entities. In addition,

changes were introduced for unlisted entity audit reports, including those related to the new strategic report. This

service is therefore an ideal reference showing you the impact of all the changes in one place.

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DPB Procedures ManualAvailable as an individual service or in addition to any package

This online service provides decision support for practices licenced by their Designated Professional Body to carry

out investment business activities. It contains abundant standard letters, forms and tools so that practices active

in this area can grow and remain compliant. With significant penalties for those that breach the regulations, it is

critical you have set procedures in place when dealing with investment business.

Interactive Company Accounts Disclosure ChecklistAvailable as an individual service or in addition to any package

Interactive Company Accounts Disclosure Checklist produces tailored checklists which can then be completed on screen

to ensure that the disclosures made in financial statements are compliant with the requirements of the Companies

Act and relevant accounting standards (whether IFRS or UK GAAP). This newly updated software has been designed

to take into account all of the potential issues that you might otherwise experience with completion of checklists.

It has been built using the latest, most efficient methodologies to ensure a quick, robust and intuitive system.

Academies Audit SystemAvailable as an individual service or in addition to any package

With an increasing number of schools converting to academies and the opportunity to gain new clients in this area,

Wolters Kluwer Academies Audit System provides everything you need for auditing the accounts of an academy.

The programme allows you to complete audits efficiently and cost effectively and in compliance with the auditing

requirements in this area. The system includes an easy to use Microsoft Excel-based programme generator which

allows you to tailor the programme to your client’s needs and to decide on the best approach to reporting on each

of the relevant sections.

Kestrian Company Audit System

Available as an individual service or in addition to any package

The Kestrian Company Audit System is designed to enable efficient completion of an audit for small, single (not group)

entities. The programmes are in Microsoft Excel, to enable easy on screen completion and to allow the addition of other

relevant worksheets such as those from the Kestrian Disclosure checklists, which are also available as an online Excel

product. Guidance is provided on how to use the audit system effectively. In addition, sample letters and reports are

provided in Microsoft Word format to allow easy tailoring. This product combines an online Microsoft Excel programme

with a printed looseleaf service.



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CCH Online Practice Management and Development

CCH Practice Management and Development

CCH Practice Management and Development provides practical, up to

date guidance for small to medium size practices that require a cost-

effective solution for managing and developing their practice. It will also

help practices identify new business opportunities and generate more

business from existing clients.

Practice Management and Procedures ManualThis manual, published in conjunction with SWAT UK, provides a single source of information on

all aspects of running a practice to help you maximise chargeable time and profitability.

n Provides indispensable advice on the smooth running of a practice

n Helps you to identify and tackle problem areas

n Covers office procedures and the management of accounts

n Helps you interpret and implement relevant legislation, including employment law, health and safety,

money laundering and client money

n Deals with strategic planning and examines ways of marketing your practice to attract new clients

n Offers guidance on quality assurance and the conduct of work

Business Focus Business Focus is a comprehensive online business information resource that provides access to 100 detailed sector

profiles containing information on areas relevant to practitioners. Each sector profile contains the following, with

new features being continually researched and added:

Business Focus provides valuable market intelligence, guidance on best practice and information on start up costs,

regulation and grand aid. Practitioners can use this to help them understand specific industries and provide advice

to clients on existing businesses and new ventures.

Business Focus is reviewed and updated every two months so that it remains as accurate, up to date and

comprehensive as possible.

n Executive summary

n Sector overview

n Nature of the trade

n Start up

n Legislation and regulation

n Performance indicators

n Investigation matters

n Accountancy matters

n VAT position

n Statistics

Engagement Letters ToolkitContains over 90 suggested forms and engagement letters covering all areas of accountancy work.

A letter generator speeds up the production of the most common correspondence and letters can be

downloaded, edited and saved.

Issues covered include:

As a time saving aid, we have included suggested content to use for different client types.

Live NewsLive News is an email-based news service that provides daily updates on the latest developments and

hot topics in direct and indirect tax, audit and accounting, helping you to keep up to date with the issues

that really matter to you.

Thousands of users already rely on CCH Live News to keep them current with technical developments in their

specialist fields, including information on new statutory instruments, HMRC technical releases and industry news.

The service allows you to customise both your personal areas of interest and the frequency of the alerts that you

receive, so you only get information that’s relevant and useful to you.

Links within the emails allow you to explore the topics in as much detail as you need, with the assurance that all

information has been checked for accuracy and relevance by our in-house experts.

DPB Procedures Manual Available as an individual service or in addition to any package

This online service provides decision support for practices licenced by their Designated Professional Body to carry

out investment business activities. It contains abundant standard letters, forms and tools so that practices active

in this area can grow and remain compliant. With significant penalties for those that breach the regulations, it is

critical you have set procedures in place when dealing with investment business.

Money Laundering HandbookAvailable as an individual service or in addition to any package

The Money Laundering Handbook contains everything that accountants, tax advisors and other financial

professionals need in order to comply with the Money Laundering Regulations 2007.

n Full guidance on the requirements under the latest regulations

n Tailor-made polices and procedures, forms and letters to help you comply and be mindful

of suspicious activities

n Guidance on how to establish proper training for your staff to ensure they remain vigilant

of unlawful transactions

n Regular updates on any amendments to the legislation to ensure you remain compliant

Practice Management and Development

KEY


CCH Library


n Company and other legislation

n Taxation

n Corporate finance

n Audit of companies

n Regulated sectors

n Investment business

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Welcome to CCH Online - Croner-i · Tax Digest n n n Accountancy Live n n ... Tax Cases Tax Cases n...

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