CCH Online Tax. Tax Products. Back to menu

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1 CCH Online Products Back to menu

2 Welcome to Back to menu CCH Online Contents Whether it s new tax planning opportunities, changes to compliance rules, an important new tax case or an amendment to tax legislation, it s never been easier to keep up with the constant changes in tax. CCH Online products contain accurate, regularly updated tax content that enables you to stay ahead of legislative changes. Get to grips with the meaning behind complex tax legislation with the help of CCH s expert commentary and guidance, all fully cross-referenced to source materials including cases, legislation and HMRC manuals. So whatever your individual requirements or business size there is a CCH Online Package that will meet all your tax information needs. These icons indicate which products are included in each package B S P PR VS VP VPR Basic ssentials Standard Plus Premium VAT Standard VAT Plus VAT Premium CCH Library KY Books Online Software Fee Protection Consultancy Advice Lines CPD 2 CCH Online For full product details visit CCH Online 3

3 In-depth Commentary Our in-depth commentaries are our most comprehensive commentaries and unlike the general commentaries, they include information on prior years. Our focus is always on quality and consistency, and dedicated in-house authors are supported by external specialists to ensure that these standards are maintained across all titles. Because the information is held online, changes can be and often are made daily to our and VAT Reporters, so you can be sure that reference material is both accurate and up to date. When updates are required, rather than including the new information as an addendum the commentary itself is changed, so there s no chance of missing important details. A What s New page also highlights recent changes. With carefully designed navigation, clear writing, extensive links to related material and natural language searching, these services give you all the information you need, as quickly and simply as possible. Reporter The Reporter is our flagship direct tax commentary and guidance service. S P PR SDLT Reporter The Stamp Duty Land Reporter provides clear guidance and commentary designed to reduce risk when working with this increasingly important tax. Written by a leading expert in the field, this Reporter provides an authoritative and easy-to-follow guide to all aspects of SDLT law and practice, featuring many examples drawn from the author s own experience. It is maintained on a quarterly basis and covers the following topics: Overview Land transactions and chargeable interests Chargeable transactions Chargeable consideration Calculation of, and liability for, tax VAT Reporter Leases General reliefs Corporate reliefs Compliance: the land transaction return and the disclosure regime Administration The VAT Reporter is our flagship VAT commentary service and a companion to the Reporter. Partnerships Trusts and deceased estates Special types of taxpayer Regulatory powers Transitional provisions P PR The VAT Reporter contains detailed specialist commentary and in-depth coverage going back six years on every aspect of the UK VAT system. To provide the most comprehensive advice on VAT it includes links to legislation, cases and HMRC guidance, all annotated, indexed and fully integrated. Updated on a daily basis, it covers the following topics: Checklists Introduction Supply Output and input tax Partial exemption Zero-rating xemption Reduced-rating Land, construction and property Finance and insurance Registration and deregistration Retailers Second-hand goods Special persons and special circumstances Records and payments Assessments and enforcement Disputes and appeals Cross-border transactions PR VP VPR The Reporter provides comprehensive commentary on all the UK s direct taxes, with in-depth coverage going back six years on every aspect of the UK direct tax system. The Reporter includes full libraries of tax legislation, treaties, cases and HMRC guidance, annotated, indexed and fully integrated. It covers the following topics: Schwarz on Treaties Basis of the tax system Compliance and administration Income tax principles Income tax residence, domicile and the remittance basis Income tax business profits Income tax investment income Income tax earnings Income tax share related income and exceptions Capital gains tax Inheritance tax ation of companies general principles ation of companies groups and consortia ation of companies reconstructions ation of companies foreign profits ation of companies special companies and activities Trusts and settlements states Partnerships Charities Pensions tax regime Capital allowances Transfer pricing Double taxation Valuation credits Schwarz on Treaties (now in its third 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 Treaties provides a definitive commentary on tax treaties together with expert interpretation and analysis of their practical application. It considers the interaction with UK and U tax law and includes coverage of the latest UK and U case law, treaties, model conventions and administrative practices. The legal framework: International law The legal framework: United Kingdom law The legal framework: uropean law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: fiscal domicile, personality and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property mployment and pensions Capital gains Other income and miscellaneous cases Treaties and uropean tax directives limination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of treaties Disputes and mutual agreement procedure (MAP) Arbitration convention International administrative cooperation See also: UK Double Treaties 4 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 5

4 General Commentary on Property 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, 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. Occupation of business premises Property letting Property dealing and development Artificial transactions in land Capital allowances Relief for interest payable Construction industry scheme Capital gains Real estate investment trusts Inheritance tax Stamp duty land tax VAT Landfill tax Aggregates levy Local taxes Our general commentary services provide an authoritative introduction to a number of key 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 important aspects of the subject, with only brief coverage of its more esoteric points. There are numerous worked examples throughout and an extensive topic index. You can use these services as an introduction to CCH s full 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. A What s New page takes you directly to places in the commentary where recent updates have been added, helping you to find the new information quickly. quipment Leasing quipment 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. quipment Leasing also covers issues relating to the tax provisions of lease documentation and the sharing of tax risks between lessor and lessee. 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. Income Guide Written by Roger Barnard LLB, LLM, FCA, CTA (Fellow). Updated monthly, the Income Guide covers the following topics: Income tax generally Calculation of income tax liability Completion of an income tax return Investment income Business income Capital allowances mployment income Income in trusts and estates Residence and international aspects credits B S P PR Content is updated to incorporate the latest legislation and there are extensive cross-references to legislation, cases, HMRC manuals and the CCH Reporter. Finance and operating leases essential definitions Leasing: the lessor s tax position Leasing: the lessee s tax position Hire purchase: the owner s tax position Hire purchase: the hirer s tax position Foreign-resident lessors or lessees Long funding leases The significance of capital allowances The meaning of plant Writing-down allowances Annual investment allowance Hire purchase and capital allowances Capital allowances: non-recourse financing Capital allowances: sale and lease-back Pre-ordained and circular transactions Other anti-avoidance provisions Timing of capital allowance claims Lessor s use of capital allowances Capital allowances: fixtures in land Capital allowances: short-life assets Capital allowances: long-life assets Capital allowances: ships Capital allowances: cars Capital allowances: other special assets Planning issues Practical issues: entering into the lease Practical issues: lease terminations provisions in the lease documentation Cross-border leasing transactions Securitisation arrangements Sale and purchase of leasing companies VAT Stamp taxes Corporation Guide Written by Tony Jenkins CTA. Updated monthly, the Corporation Guide covers the following topics: Introduction to corporation tax Calculation of the corporation tax liability Corporation tax self-assessment Trading income Capital allowances Losses Chargeable gains Groups Transfer pricing Close companies Investment companies Distributions Intangible fixed assets Company reconstructions International matters Loan relationships Derivatives Reliefs Special companies Companies in liquidation, administration and receivership mployee remuneration B S P PR Content is updated to incorporate the latest legislation and there are extensive cross-references to legislation, cases, HMRC manuals and the CCH Reporter. 6 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 7

5 Capital Gains Guide Written by Stephanie Webber MA, ACA, CTA. Designed to provide as much relevant information as quickly as possible, the Capital Gains Guide covers all significant aspects of CGT, including: Capital gains generally Calculation of CGT liability Completion of CGT return Acquisition Disposal Assets Land Shares and securities ntrepreneurs relief Private Residence relief Rollover relief Gift relief Relief on incorporation Venture capital reliefs Partnerships Settlements states B S P PR Residence and international aspects National Insurance Contributions Guide Written by David Heaton CTA, FCA. The National Insurance Contributions Guide is an introductory guide to all aspects of NIC law and practice. Content is maintained on a monthly basis with updates written directly into the commentary. This Guide covers the following topics: The National Insurance contribution system mployed or self-employed? Class 1, Class 1A, Class 1B, Class 2 and Class 4 contributions Voluntary contributions Special cases xceptions and exemptions Benefits International issues Records and returns B S P PR Payment, interest and penalties Investigations and enforcement Content is updated to incorporate the latest legislation and there are extensive cross-references to legislation, cases, HMRC manuals and the CCH Reporter. Inheritance Guide Written by Stephanie Webber MA, ACA, CTA. The Inheritance Guide covers all significant aspects of inheritance tax, with cross-references to legislation, cases, HMRC manuals and the CCH Reporter. Topics include: Inheritance tax generally Calculation of IHT liability Completion of IHT return Lifetime transfers Transfers on death Trusts and estates Valuation xemptions Reliefs B S P PR Domicile and international aspects Case studies The Guide is designed for everyday use with focused coverage concentrating on the current tax year and the most important topics. It contains numerous worked examples, together with topic indexes, case tables and legislation directories to make finding information as quick and easy as possible. ssential Companion ssential Companion includes a broad overview of all the main UK taxes as well as a section devoted to dealing with HMRC. Overview Income NICs Corporation Capital Allowances Capital Gains Inheritance VAT SDLT Other Indirect es Dealing with HMRC There are extensive cross-references to legislation, cases, useful websites and to the more in-depth coverage in Reporter and VAT Reporter. A What s New page highlights recent developments and a useful Key Points section enables you to see at a glance a summary of the most important issues for that tax. VAT Guide B S P PR VS VP VPR Written by Stephen Taylor CTA (Fellow), ATT and Shelagh Pearce LLB (Hons) of Pearce Taylor ation. Updated monthly, VAT Guide covers the following topics: Introduction Supplies by business International trade Input tax recovery partial exemption Registration and deregistration Records and returns Penalties and tax avoidance Zero-rate; reduced rate; exemption Land, property and construction Schemes Special persons; special circumstances Appeals and disputes Content is updated to incorporate the latest legislation and there are extensive cross-references to legislation, cases, HMRC manuals and the CCH VAT Reporter. 8 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 9

6 Guidance Our guidance services focus on putting tax law into the context of the real world with practical examples and advice from the experts. These services include Workflow, our online decision support tool that will guide you through a variety of complex tax and VAT scenarios. Our Practical Series services give access to relevant parts of Workflow and to selected ecpd modules, thus going beyond traditional information sources and helping to reinforce your understanding of complex topics. very 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 Workflow Workflow is an online decision support system covering over 40 complex tax topics including: S P PR ntrepreneurs relief Domicile and residence Research and development relief Capital allowances when buying a property VAT: option to tax Salary sacrifice For each of the topics, 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. 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. 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 CCH Reporter and VAT Reporter. All of this helps to give you complete confidence in your decisions. Workflow includes an extensive 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, Workflow is the ideal tool. Workflow allows practices to perform tax advisory work accurately and efficiently and may even open up new fee-earning opportunities. 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 10 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 11

7 Workflow VAT Workflow VAT is an online decision support system covering a number of complex VAT topics including: VAT registration and deregistration Input tax Output tax Construction services Planning Provides a complementary approach to the straight tax-orientated commentaries found in the general and in-depth commentaries. 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. New topics are regularly added. xample topics: Land and buildings other than zero-rated transactions Buildings liable to zero-rate VAT Option to tax Place of supply of international services Partial exemption For each of the topics, 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. VPR S P PR Practical Corporate General outline of corporation tax Computing the profits chargeable to corporation tax Calculating corporation tax liability payment, self-assessment and filing regime Calculating the tax-adjusted trading profit Capital allowances Corporate capital gains, debt and intangibles Distributions, the purchase of own shares and income tax Loss relief for the single company Group and consortium relief and the surrender of tax refunds Group transactions, reconstructions and mergers DTR and overseas income controlled foreign companies, etc. Close companies and personal service companies Companies with investment businesses and investment companies Preparing the corporation tax return Accounting for taxation in the statutory accounts P PR Written and maintained by Peter Rayney CTA (Fellow), FCA, TP, this highly-regarded service is an authoritative source of information for anyone dealing with the taxation of companies. 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. Choice of business vehicle xtracting profits from owner-managed businesses Business premises Planning for the family VAT Planning planning with trusts Determining employment status -efficient investments Planning with company cars Planning for retirement Maximising capital allowance claims Minimising taxable business profits Year end planning for businesses VAT 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. It progresses steadily from the basics to more complex topics, with worked examples throughout. xample topics: VAT registration Accounting for VAT Schemes to help small businesses How to deal with partial exemption Property transactions for your business Doing business in goods in the U Civil penalties Retailers PR VS Appeals and complaints VP VPR Practical Benefits and xpenses The taxation of benefits and expenses payments can be complex. Updated monthly, Practical Benefits and xpenses helps you to maximise tax planning opportunities when planning your clients benefits strategy while avoiding costly mistakes. Written by Sarah Bradford BA (Hons), ACA CTA (Fellow), a leading expert in the field, Practical Benefits and xpenses provides in-depth coverage of the most difficult questions that arise when dealing with this topic. 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. ach 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. Key data The legal background PAY Travel and subsistence mployment-related loans Living accommodation Cars and related benefits Compensation payments An A to Z of benefits and expenses Checklists HMRC forms HMRC guidance and concessions Practical Capital Allowances Practical Inheritance 12 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 13

8 International Practical nquiries NW! At the heart of Practical nquiries is a commentary on the enquiries process written by Will Silsby CTA. It cuts through the rules and procedures to focus on the practical aspects of HMRC enquiries. To support this commentary on the enquiries process, the service also includes in-depth commentary on HMRC s compliance and administration regime written by Keith Gordon and Ximena Montes Manzano. The service also includes access to all relevant Workflow, ecpd videos, legislation and HMRC manuals. Business Focus, bringing 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 Capital Allowances NW! 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 Workflow, ecpd videos, legislation and HMRC manuals. 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 uropean VAT Manual Written and regularly updated by experts at Deloitte, the Practical uropean VAT Manual provides all the information you need for VAT and Intrastat compliance. With a format designed to give quick access to the necessary information, this title is an indispensable guide when dealing with businesses that are established in several countries or which have VAT obligations in several U member states and transact cross-border business. A range of official forms, guidance and sample documents are also included. The Manual starts with commentary on general VAT issues across the U and then sets out for each country the specific requirements as regards: The obligation to register for VAT Fiscal representatives VAT registration and deregistration VAT, SL and Intrastat reporting obligations PR VPR Practical Inheritance NW! Practical Inheritance 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 with access to all relevant key data, Workflow modules, ecpd videos, legislation and HMRC manuals. Worldwide Business Guide Worldwide Business 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. International Planning xpatriates & Migrants International Planning xpatriates & 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-tounderstand nglish, 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. 14 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 15

9 International Offshore Financial Centres 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. US Master Guide The US Master 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 Guide is conveniently cross-referenced to the Internal Revenue Code, Income Regulations, certain other important tax law sources, and CCH s Standard Federal Reporter for further research. This reliable reference is a must for anyone involved with US federal taxation. Intertax & C Review 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. C Review is the only journal available that focuses exclusively on the tax legislation of the uropean Union. For more than 20 years it has provided tax professionals around the world with practical guidance on how U tax legislation impacts on the different member states together with expert advice on tax planning within the U. China Manual China 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, Bureau interpretation and circulars. Asia Planning and Compliance Asia 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. 16 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 17

10 News and Professional Development 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. News S P PR 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. ach issue of 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. B Titles in this series include the widely respected Accountancy Live online magazine and our intuitive online learning solution, ecpd. Live News B S P PR VS VP VPR CCH Live News is an -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 s 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. VAT News VAT News is a fortnightly, online news service which provides comprehensive coverage of developments in VAT. ach 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. xpert analysis puts this information into context and the newsletter includes both the original source material and links to these for background and further research. Digest B S P PR VS VP VPR P PR ach month Digest brings expert analysis and insight to major changes in tax legislation and significant topics of current interest in the tax field. ach issue contains authoritative commentary from leading tax specialists who bring a real life perspective to the issues they discuss, together with worked examples to help illustrate key points. Finance Bill Tracker The Finance Bill Tracker is an online database of all Finance Bills and Budgets. The database is updated weekly and provides the following information: All Budget documents The full text of Bills, showing any changes made as the Bill moved through Parliament The full text of any draft clauses released The full text of any explanatory notes Any representations B S P PR VS VP VPR Once a Bill has received Royal Assent it is reproduced in our consolidated tax legislation databases. The Red Legislation contains all parts of each Act which relate to direct tax; the Green VAT Legislation contains all parts of each Act which relate to VAT and the Purple Customs and xcise Duties Legislation contains all parts of each Act which relate to customs and excise duties. Accountancy Live Accountancy 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 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. P PR VP VPR 18 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 19

11 Legislation and Treaties The present government has 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 law and practice. Our legislation and treaties databases are maintained on a weekly 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 crossreferences to other material. From each piece of legislation there are links to relevant cases, CCH commentary and HMRC guidance so you can find everything you need as quickly and efficiently as possible. The unique CCH Statute Search 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. Purple Customs and xcise Duties Legislation CCH Purple Customs and xcise 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 U material. UK Double Treaties UK Double 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 Treaties includes the OCD and UN model agreements together with superseded and pending treaties. See also: Schwarz on Treaties S P PR Red Legislation: Current CCH Red Legislation is the definitive source of information on direct tax legislation. Red 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 VAT Legislation: Current CCH Green VAT 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 U material is also included. Red and Green Legislation: Archive S P PR S P PR This definitive source of archived direct tax and VAT legislation provides complete versions of the Red Legislation database and the Green VAT Legislation database, arranged by year and dating back to B B S P PR VS VP VPR I 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 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, Partner Moore and Smalley 20 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 21

12 Data Hardman s Rates and Tables B S P PR VS VP VPR Hardman s 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. Cases If your research includes a consideration of tax cases, then you will quickly appreciate the way we have organised our comprehensive databases. ach 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. Cases Cases provides a complete reporting service updated daily with authoritative headnotes for quick reference and to clarify interpretation. The unique CCH Case Search 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 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 uropean Court of Justice. Decisions of the Upper and First-tier Tribunals are also covered in full. Cases includes an archive of court cases dating back to 1875 and full archives of special commissioners decisions and VAT tribunal decisions. B S P PR VAT Cases PR VP VPR VAT Cases contains current and archived VAT case materials with authoritative notes to aid interpretation. 22 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 23

13 HMRC Manuals Advice Lines Our HMRC Manuals are far more useful than the versions available elsewhere. asier to search, easier to print, with a full topic index that none of our competitors offer and a full, unique archive of Manuals back to 1997, it s no wonder that HMRC themselves subscribe to our service! HMRC Manuals This 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 CCH topic index and enhanced searching and printing, there are links within the text to relevant legislation, cases and other manuals. HMRC Manuals Archive This service is unique to CCH and is not even available from HMRC. This comprehensive online archive provides monthly snapshots of every HMRC manual back to the first quarter of HMRC VAT Manuals This 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. B S P PR PR VP VPR 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: Want to make sure you ve considered every angle? Need an urgent answer to a difficult question? Looking for clarification on new legislation? Want a second opinion before you commit yourself? ncountered a problem while away from the office? Received conflicting advice from different sources? Got a question outside your own area of expertise? Trying to extend your research sources? The CCH Advice Lines offer general advice on all areas of direct and indirect taxes in 2013 our consultants took over 86,000 calls 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 CCH Advice Lines is available via two plans: HMRC Customs and xcise Duties Manuals Updated weekly, this service includes full text versions of the Customs and xcise Duties Manuals issued by HMRC. The CCH 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. Call Advice Line 120 minutes Where this is included in one of our packages you can buy additional access in blocks of 60 minutes. B VP VPR Call Advice Line Unlimited Get unlimited access to our services for 12 months. S P PR Written Advice Our written advice service supplements the access to professional and business advice provided by the Call 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. 24 CCH Online Products are available as part of the packages indicated or as an add on to any package CCH Online 25

14 Packages CCH 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 CCH 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 B Basic VS VAT Standard ssentials VP VAT Plus S Standard VPR VAT Premium P Plus CCH Library PR Premium 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 for a copy of the International Solutions brochure. 26 CCH Online CCH Online 27

15 Back to menu For more information Visit: Call: mail: CCH is a trading name of Wolters Kluwer (UK) Limited. Registered in ngland and Wales, No Registered Office: 145 London Road, Kingston upon Thames KT2 6SR, UK. Wolters Kluwer (UK) Ltd is authorised and regulated by the Financial Conduct Authority.