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THE BUDGET
英國預算案
Mike Truman looks at how the Budget will affect employees and their families, businesses, and tax advisers, with interviews from John Whiting, partner with PricewaterhouseCoopers, Ian Brinkley of the TUC and Neil Hamper of the Federation of Small Businesses.
訪問英國羅兵咸永道會計師事務所合夥人，貿易聯合議會政策主任及小型企業聯合會稅務與財務委員會政策組主席，探討英國預算案如何影響員工及其家庭，商業機構及稅務顧問。原版英文發音。
24 mins.
English version
THE BUSH TAX AGENDA: WHAT IT MEANS TO YOUR BUSINESS
論布殊減稅方案
President Bush’s economic stimulus package, containing more than $600 billion in tax cuts, is already controlling the debate on - and will likely shape - the legislation that is expected to emerge from Congress this Spring. Janice Johnson, Managing Director of the Financial Services Group at American Express Tax and Business Services, analyses the potential impact of the plan on businesses and focuses on the centrepiece of the President’s proposal: an exclusion from income for dividends paid.
美國總統布殊的刺激經濟減稅方案是自一九八一年以年減幅最大的法案。此方案能否為美國經濟帶來實質的激勵作用？會否對預算盈餘及國債償還造成衝擊? 原版英文發音。
25 mins.
English version
CAPITAL ALLOWANCES IN THE LIGHT OF NEW CASE LAW
資本免稅額
This programme discusses the impact of capital allowances on personal and corporation tax computations, examining specific assets, the variations involved and how the typical practitioner is affected.
討論資本免稅額在個人或企業的稅務計算，審查特定資產及所涉及更改部份對有關執業人士的影響。原版英文發音。
15 mins.
English version
CHARITABLE GIVING
慈善捐贈
Mike Truman (Update) discusses the changes to Charitable giving rules and their implications. The programme considers the implications of the switch to gift aid rather than covenants as the main form of tax relief on giving to charities. It highlights the flexibility of the new system but also points up some of the dangers. The requirements for record keeping by the charity are also set out.
英國羅兵咸永道會計師事務所合夥人，探討慈善捐贈法則改革部份的靈活性及潛在問題。原版英文發音。
15 mins.
English version
COMPANY CARS, WHERE ARE WE NOW?
公司車：稅務資訊
Shawn Healy (BDO Stoy Hayward) examines and brings up to date a selection of topics relating to the Company Car, including ideas on how cars might be selected or acquired so as to maximise the benefit while minimising the tax impact. Current fleet management issues and how they may affect businesses in the future are considered in context, along with some planning ideas and thoughts on areas of potential concern. Vehicles are looked at in their role as a component of employee recruitment and retention.
專業人士對公司車及相關議題提出有用的見解，例如購買公司車如何充份利用免除稅金縮小課稅。原版英文發音。
11 mins.
English version
COMPANY CONFIDENTIAL
公司保密法規
The programme covers the basics of the law of confidence, the conditions required for a breach of confidence claim, and how the law applies to business claims for breach of confidence. Gregory Mitchell QC provides his view on the traditional basis for the law of confidence and how recent developments in the law of confidence and privacy claims may affect traditional breach of confidence claims.
探討有關保密法律的基準以及構成公司洩漏機密申索的條件因素。原版英文發音。
15 mins.
English version
CONTROL VISITS
管理視察
Steve James (WJB Chiltern) look at how Customs and Excise select businesses for visits and what those visits typically consist of, both from a compliance perspective and from the point of view of how to best manage a visit when one occurs.
介紹英國海關如何挑選企業作監測視察，監察視察一般包含的內容，企業方面如何有效處理海關的到訪。原版英文發音。
17 mins.
English version
CROSS-BORDER TRANSACTIONS
處理跨國破產清盤
In this programme, we discuss the case of Television Trade Rentals Limited, which illustrates the willingness of UK courts to extend their jurisdiction to other relevant territories when required to assist with matters of insolvency law. Insolvency specialist Joe Bannister, of Lovells - London office, discusses the possible problems which arise with cross-border insolvencies and he talks about the welcome arrival of the European Insolvency Regulation, and the Insurance (Winding Up) Directive. Finally, he touches on the situation if dealing with companies holding Chinese assets, and contrasts this experience with the European position.
以Television Trade Rentals Ltd的破產案作個案研究，探討英國法院如何伸延其司法管轄權至其他地區進行跨國破產清盤事宜。歐洲破產清盤條例與保險清算指令的引入如何幫助處理跨國清盤，持有中國資產的公司該如何處理。原版英文發音。
20 mins.
English version
CROSSING BORDERS - INTERNATIONAL ASPECTS OF ESTATE ADMINISTRATION
跨國遺產管理
Today’s practitioner must plan carefully in order to avoid the pitfalls and to take advantage of any opportunities to mitigate tax when dealing with international estates. So, whether you’re faced with property across different jurisdictions or a testator domiciled abroad, this programme should help you focus on the key issues. In the studio, to help navigate these legal complexities is barrister Richard Wilson of 9 Stone Buildings in London. Richard discusses the conflict of laws rules that determine the administration and succession of an estate with foreign elements. He also examines the concepts of ‘renvoi’ and domicile and highlights how to avoid some of the tax traps.
管理跨國遺產事務必須小心謹慎避免任何陷阱並要合法規避遺產稅。原版英文發音。
20 mins.
English version
DEALING WITH PAYE AUDITS
收入即繳系統審計工作
Duncan Groves (WJB Chiltern) describes the initial approach likely to be adopted by the Revenue and how to respond to it. Possible and more likely areas of Revenue concern are discussed in the context of how a PAYE Audit is likely to be carried out and how the employer should react the inspection. Appropriate strategies to be applied both before and during the Audit visit are discussed.
英國的個人收入所得稅法案中，其中包括僱員稅，即僱主定期從員工報酬中扣除稅金，賺錢繳稅體系的優點是稅金可分期繳納。專業人士詳細介紹有關處理 PAYE 的審計工作。原版英文發音。
19 mins.
English version
DIRECTORS - DUTIES AND WRONGFUL TRADING
董事的責任與錯誤交易
Gregory Mitchell QC of Verulam Buildings and Andrew Visintin of Hammond Suddards Edge join us in the studio to discuss the issues. The programe covers directors’ civil liability for wrongful trading. It examines the standard of the duty of care required of directors, who can be held liable, how claims are funded and the liability of directors.
專業人士討論有關在錯誤交易上董事的民事法律責任。原版英文發音。
21 mins.
English version
DIRECTORS’ BEWARE
公司破產：董事的責任
We examine how directors’ duties change when a company becomes unable to pay its debts. Makira Chalkiadis, a partner with Nabarro Nathanson explains the main statutory duties, which fall upon directors under the Insolvency Act 1986 (as amended) and the offences of wrongful and fraudulent trading, contained in the Insolvency Act, which may lead to director disqualification under the Company Directors’ Disqualification Act. She also explains the related offences of transactions at an undervalue and preferences, which may become a concern when a company goes into liquidation or administration.
Nabarro Nathanson律師事務所合伙人Makira Chalkiadis解釋公司董事在公司無力還清負債下，根據英國破產法案1986董事的責任，在不正當及欺詐交易中會犯上的罪行。原版英文發音。
16 mins.
English version
EARN-OUTS
收益外購法
Mike Truman reviews the concept of earn-outs and the tax relief’s in place prior to Finance Act 2003. It then deals with the relief’s, which were announced by the Chancellor in the budget, and highlights the potential pitfalls of them. Finally it considers the effect of Sch 22 Finance Act 2003, which may have brought the shares issued in some earn-outs within income tax, and looks at ways of avoiding this.
收益外購法是一種取決於公司既得收益的資產購置法。會計界專業人士解釋收益外購法的概念及有關的稅務寬免。原版英文發音。
14 mins.
English version
FAMILY COMPANIES AND SETTLEMENTS
家族公司與結算
This programme examines the legislation relating to settlements in section 660A of the 1998 Income and Corporation Tax Act, the guidance set out in Tax Bulletin 64 and a possible alternative to making gifts which could still result in the same tax advantages. Mike Truman (Update).
審查英國一九九八入息及公司稅法案中第660A有關結算的法例。原版英文發音。
15 mins.
English version
INCORPORATION
減輕稅賦
In his regular studio programme Mike Truman (Update) considers the implications of the 2002 Budget announcements for the choice of business vehicle in small businesses. The marginal tax rates are considered for both the sole trader and the company, as are the implications for business cars. Finally the possibility of using a partnership with a limited company as an alternative is briefly reviewed.
著名會計師事務所合夥人米克杜魯門提出小型企業可考慮購買公司車以減輕稅賦，提供予買賣雙方最佳的邊際稅率。另外，對利用與有限公司合夥模式減輕稅賦的可行性。原版英文發音。
15 mins.
English version
INHERITANCE TAX - MOTIVES & METHODS
遺產稅：目的及方法
Maggie Gonzalez (BDO Stoy Hayward) joins us in the studio to take a look at the potential impact of IHT and some of the strategies for avoiding or mitigating liability (excluding considerations of the family home).
專業人士探討英國遺產稅的潛在作用，一些避免或減輕負擔的策略，不包括家庭物業。原版英文發音。
23 mins.
English version
INHERITANCE TAX PLANNING & THE FAMILY HOME
遺產稅計劃與家庭物業
We provide an update on the options available for schemes to save inheritance tax on the family home. We outline the advantages and pitfalls when tax planning for the family home and explain arrangements such as nil rate band trusts and IOUs, home loan schemes and lease schemes, identifying which clients they could be suit. Advice is given in the context of recent case law and legislative responses to various schemes. Elliot Goodman (RadcliffesLeBrasseur); Terry Jordan (Berg Kaprow Lewis).
法律界及會計界專業人士提供以家庭物業為減免遺產稅的可行方法，概述其優點及陷阱，解釋有關無稅信託，居所貸款計劃及租借計劃，什麼人士適合使用。原版英文發音。
25 mins.
English version
INLAND REVENUE INVESTIGATIONS & HOW TO SURVIVE THEM
稅務調查與處理方法
In this programme Chris Chadburn (Baker Tilly) focuses on the likely reasons for investigation and how to deal with investigations once they have started. As well as considering how best to deal with investigations in general, and Special Compliance Office and more serious cases in particular, the programme also highlights the risks for accountants, quite apart from those of their clients.
英國得其理會計師事務所專業人士，解釋稅務調查的原因及處理方法。原版英文發音。
28 mins.
English version
INTRODUCTION TO CGT ON SHARES
資本增值稅
Our Tax programme provides an introduction to CGT on shares - we explain the basic principles of CGT calculations on the sale of shares by individuals. Mike Truman.
解釋資本增值稅的基本原則及售賣股份後的計算方法。原版英文發音。
15 mins.
English version
INVESTING IN BRITISH FILMS
投資英國電影
Karen Clarke (Baker Tilly) explains how tax relief can be obtained through film partnerships and at the different vehicles available for making tax efficient investment in British Films.
得其理會計師事務所專業人士解釋有關如何取得合夥投資英國電影的課稅寬免。原版英文發音。
18 mins.
English version
ITEPA 2003
入息稅（盈利與退休金）法案2003
This programme reviews the difference between a consolidation and a rewritten Tax Act, and how several provisions in ITEPA reproduce the law as previously enacted in ICTA 1988 Mike Truman (Update).
探討英國入息稅（盈利與退休金）法案2003最新制定的部份與一九八八年頒佈的入息與公司稅法案的分別。原版英文發音。
13 mins.
English version
KEYMAN INSURANCE
公司要員保險
In his regular studio programme Mike Truman (Update) examines the tax implications of taking out insurance cover on the death of a key employee or director. We look at the statement by Sir John Anderson, which forms the basis of Revenue practice, and at the implications of a recent Special Commissioners’ decision in Beauty Consultants Ltd. Practical advice is given on how to ensure that the receipt of proceeds under a policy is not taxable when the premiums have not been relieved.
探討假如公司主要要員或董事身故後撇除保險範圍外牽涉的稅務問題。原版英文發音。
13 mins.
English version
PENSIONS REFORM
退休金改革
At the end of 2002, the Government issued two consultation papers aimed at simplifying pensions and making them more secure. This programme considers the proposed legislation, which will be the most radical change to pensions since the 1980s. Robin Ellison (Pinsents); Mike Morrison (Winterthur Life).
二○○二年底英國政府發出兩份有關簡化退休金及更受保障的諮詢文件，本節目探討其中最徹底改革的建議部份。原版英文發音。
16 mins.
English version
PRE-BUDGET REPORT
預算前報告
In this programme, regular contributor, Mike Truman interviews John Whiting, the President of the Chartered Institute of Taxation on the Chancellor’s pre-budget statement.
訪問英國特許稅務學會主席約翰懷廷對英國財政大臣發表預算前報告的意見。原版英文發音。
16 mins.
English version
RECENT CGT ISSUES
資本增值稅爭議：個案研究
We assess the Court of Appeal decision in Mansworth v Jelly, which reinstates the Special Commissioners decision and takes the law back to what most commentators believed it to be before the case. We also look at the guidance in tax bulletin 62 on trading companies. Mike Truman (Update).
以英國上訴法庭的判決案例，評論有關資本增值稅的爭議問題。另外，探討英國稅務公告62有關貿易公司的指引。原版英文發音。
19 mins.
English version
RECENT TAX NEWS
最新稅務新聞
We examine first the Court of Appeal decision in Mansworth v Jelley and the subsequent Inland Revenue guidance. The Inland Revenue attitude to claims is looked at in particular detail. The case of Langham v Veltema, which considers the right of an Inspector to raise an assessment when the enquiry window has closed is looked at next, and finally the correct treatment of overpayments when considering the imposition of penalties. Mike Truman (Update).
探討英國上訴法庭一有關資本增值稅案例附隨的相關稅務指引。另外，以另一個案考慮審查員籌措評稅單的權利。最後，提出當考慮徵收罰款的超額款額正確待遇。原版英文發音。
19 mins.
English version
RESIDENCE, DOMICILE & UK TAXATION
定居，戶籍與英國課稅
Kelly Noel-Smith of RadcliffesLeBrasseur and Terry Jordan of Berg Kaprow Lewis examine the concepts of residence and domicile, and the advantages of non-residence and non-domicile in terms of income tax, capital gains tax and inheritance tax. They offer advice for tax planning, warn of potential pitfalls and look ahead to the possibility of changes in the regime.
著名英國律師事務所Radcliffes Le Brasseur律師與會計事務所Berg Kaprow Lewis財產策劃專家研究有關定居與戶籍的概念，非定居與非戶籍在入息稅、資本增益稅與遺產稅的利益。提供有關課稅計劃的建議及需要留意的潛在陷阱與及現有制度改革的可能性。原版英文發音。
21 mins.
English version
STAMP DUTY AND HOW TO AVOID IT
印花稅及減免方法
Peter Scott (Cripps Harries Hall) describes the wide applications of this tax as well as the applications of avoidance techniques. Ways of avoiding or deferring Stamp Duty are considered from a viewpoint, of the present law, but in the context of proposed sweeping changes in the application of this tax. The various appropriate definitions are illustrated and discussed. Proposed changes are highlighted and considered both from the viewpoint of practical effect and the reason for the changes.
法律界專業人士解釋英國印花稅的適用性及有關減免或拖延的合法途徑。另外舉例說明印花稅不同專用的定義。原版英文發音。
17 mins.
English version
START OF YEAR TAX PLANNING
年度稅務計劃
The programme looks at ISAs, pension payments, the provision of company cars and fuel for private mileage, and at the tax implications of working from home in the light of Kirkwood v Evans.
探討有關個人儲蓄帳，戶退休金支付款項，公司車及燃料費的備付款項及家居辦公的相關稅務。原版英文發音。
22 mins.
English version
STATES DECLARE WAR ON OUT-OF-STATE BUSINESSES
美國州政府新稅制
While this year’s tax law is quite favourable to business taxpayers, many of the states that impose an income tax on corporations are considering whether - in the current reversionary climate - they can afford to be as generous to businesses as the federal government. Multistate tax expert Arthur Rosen, of McDermott Will & Emery, explains how and why state governments are targeting out-of-state businesses to make up their revenue shortfall, and what companies can do to combat this new initiative.
美國最新通過的稅務法案有利商業納稅人，很多州政府考慮徵收企業的所得稅。跨州稅務專家羅森解釋州政府如何及為何把國外公司定為徵稅目標以接近總收入差額。原版英文發音。
25 mins.
English version
SUBSTANTIAL SHAREHOLDINGS
持有大量股份
The programme looks at the draft legislation giving tax relief on the disposal of substantial shareholdings. It sets out the main exemptions, looks at the definition of a substantial shareholding and at the trading conditions with which the companies must comply, and also explains some of the consequential amendments made to other legislation in order either to bring transactions within the new legislation or deliberately to exclude them for anti-avoidance purposes.
探討英國有關持有大量股份的課稅寬減立法草案內容，解釋持有大量股份的定義及相應修訂。原版英文發音。
13 mins.
English version
TAX AVOIDANCE SCHEMES
避稅方案
The programme looks at three recent cases: HSBC Life which involved an attempted ‘rewrite’ of certain financial transactions by the Inland Revenue; Sparrow Ltd where a tax planning scheme was held to have no commercial reality; and Grimm v Newman where an adviser was being sued for negligent advice on remittances by a non-domiciliary.
探討三個近期發生的個案，包括：英國匯豐人壽涉及企圖修改稅務局部份財務交易、Sparrow Ltd. 的沒有商業實體的稅務計劃方案以及 Grimm與Newman有關非戶籍人士匯款疏忽忠告訴訟。原版英文發音。
12 mins.
English version
TAX CASES
稅務案例
Mike Truman (Update) discusses some recent cases and their implications for the practitioner including a case involving Morgan Grenfell concerning legal professional privilege, and Green and Cobham, about a non-resident will trust.
專業人士討論有關稅務糾紛的案例及其帶來的相關問題，包括：英國 Morgan Grenfell 銀行對有關法律專業特權的關注，Green and Cobham有關非居民信託問題。原版英文發音。
16 mins.
English version
TAX EFFICIENT INVESTMENT
稅務效益投資
The programme is studio-based and focuses on the main features of two broadly similar investments, highlighting the key tax planning and sheltering capabilities and drawing attention to the differences between the two investment alternatives. Both vehicles can defer substantial amounts of CGT - in theory indefinitely - and some significant amounts of income tax. The rules and definitions are invariably fairly complex, but both vehicles are potentially sound investments in their own right. They also offer incomparable tax advantages and have spawned an entire industry of specialist providers. Arguably not always high-risk, they are likely to form a component of the investment portfolio for many high net worth individuals, and some fairly ordinary taxpayers also. They can require separate entry on tax returns for CGT and income tax relief, possibly in separate years, and VCTs offer tax-free dividends while both offer CGT free gains. Almost all practitioners will wish to maintain an understanding of these entities as tax shelters, investments, or both.
概括介紹稅務計劃與隱藏潛力兩種不同的策略性減少稅賦方法，兩種方法同樣能延遲繳付大額資本增值稅。原版英文發音。
12 mins.
English version
TAX NEWS
稅務新聞
Mike Truman looks at the new consultation paper on the taxation of company vans used by employees for private travel, the Tax Credit regulations dealing with the calculation of income for CTC and WTC, especially the rules of notional income and two cases on the definition and timing for taxation of emoluments McBride v Blackburn and White v IRC.
探討英國有關公司小型貨車作員工私人用途的課稅諮詢文件。有關計算子女稅收抵免及工作稅收抵免的方法，特別是國民收入條例。另以兩個案實例解釋有關薪酬課稅定義及時間安排。原版英文發音。
17 mins.
English version
TAX UPDATE
稅務改訂
Mike Truman looks first at the latest developments following the case of Mansworth v Jelley especially at the Inland Revenue’s guidance on losses. Then he looks at the Hansard procedure for tax investigations, and highlights some of the problems that the Inland Revenue is facing, especially after the case of Gill & anor.
以英國一案例看有關國內稅收有關虧損的指引的最新情況，探討英國國會議事錄有關稅務調查的程序，強調稅務局正面對的部份困難。原版英文發音。
12 mins.
English version
TAX: THE MORAL DIMENSION
課稅：道德標準
Robert Maas, Dermot Tredget and Allan Reid air questions of morality based on Inland Revenue activities, with a view to concluding whether or not tax is a moral issue.
法律界專業人士根據英國稅務事務對道德標準等議題作詳細的探討。原版英文發音。
18 mins.
English version
TAXATION OF CHARITIES
慈善團體課稅
In this studio based programme, Peter Scott of Cripps Harries Hall, discusses the tax implications and practice of Charitable giving, both from the perspective of the donor and of the recipient charity. He focuses both on the tax benefits afforded to the donor and to the treatment to be adopted by registered charities. Gift aid and fund raising generally are considered from a taxation viewpoint, along with various exemptions and concessions.
英國著名律師事務所專業人士，探討慈善組織及捐贈雙方的實際課稅問題。原版英文發音。
30 mins.
English version
TOUGH COMPETITION: THE ENTERPRISE BILL
棘手的鬥爭：企業條例草案
The discussion focuses on the strengths and weaknesses of the current draft of the Bill.
本節目集中討論目前的企業條例草案的好處及壞處。原版英文發音。
19 mins.
English version
UNDUE INFLUENCE
不當影響
Barrister David Parry of 3 Paper Buildings outlines the problems that banks and solicitors have experienced with claims of undue influence invalidating mortgages and other guarantees, and reviews the House of Lords’ decision and guidelines in Barclays Bank v O’Brien. He goes on to explain how the Lords have modified the principles and expanded the guidelines in Royal Bank of Scotland v Etridge No 2.
回顧英國上議院有關巴萊克銀行與O'Brien因不當影響被判抵押權與抵押品無效的裁決與指引。原版英文發音。
20 mins.
English version
USING SELF-ADMINISTERED PENSION SCHEMES
自我管理式退休金計劃
This programme focuses on what a SSAS is and its advantages, taking you through the more practical aspects of its use, including eligibility, suitability, administration and restrictions.
介紹英國自我管理式退休金計劃及其優點，解釋如何實行，例如：資格，是否適當，行政和限制。原版英文發音。
14 mins.
English version
VAT APPEALS - THE PROCESS AND SOME SIGNIFICANT DECISIONS
附加值稅上訴程序及部份重要決定
Steve James (WJB Chiltern) looks at VAT tribunals in terms of structure and content, including examples and an overview of dealing with disputes arising from this “simple tax” Some current practical issues are examined, and recent VAT Tribunal or Court decisions commented upon. Timing issues, conduct, and a variety of other areas relevant to the disputes process are considered.
以英國實際的附加值稅審裁案例作個案研究，介紹有關訴訟程序上時間的安排與處理手法等情況。原版英文發音。
16 mins.
English version
VAT: SOME NEW DEVELOPMENTS
附加值稅：最新發展
Stephen James (WJB Chiltern) explains several recent Tribunal decisions and how they may affect businesses in the future. Some current practical issues are examined, and recent VAT publications commented upon. Property issues, bad debts, and a variety of other areas where there have been developments are considered.
以數個裁決案例解釋附加值稅對企業未來可能造成的影響。另外，探討有關資產、壞帳等議題的最新發展。原版英文發音。
16 mins.
English version
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