Revenue Law : Principles and Practice /: Principles and Practice. (2018)
- Record Type:
- Book
- Title:
- Revenue Law : Principles and Practice /: Principles and Practice. (2018)
- Main Title:
- Revenue Law : Principles and Practice
- Further Information:
- Note: Anne Fairpo, David Salter.
- Authors:
- Fairpo, Anne
Salter, David - Contents:
- Section 1: Introduction1 UK taxation – structure and philosophy2 Tax avoidance and the courts3 Tax avoidance and legislation4 Administrative machinery5 Tax avoidance, the future and the disclosure rulesSection 2: Income taxIntroduction to income tax6 General principles and taxation of individuals7 Computation charges, allowances and rates8 Taxation of employment income9 Employee participation: options, incentives and trusts10 Trading income11 Capital allowances12 Losses13 Land14 Miscellaneous income15 Annual payments, patent royalties and savings income 16 Taxation of savings and investments 17 Pensions18 Trusts and settlements19 Estates in the course of administration20 The overseas dimensionSection 3: Capital gains taxIntroduction to capital gains tax21 CGT – basic principles22 CGT – entrepreneurs' relief23 CGT – death24 CGT – exemptions and reliefs25 CGT – the main residence26 CGT – gifts and sales at an undervalue27 CGT – settlements28 CGT – companies and shareholders29 CGT – offshore matters for individuals30 Offshore trusts and CGTSection 4: Inheritance taxIntroduction to inheritance tax31 Introduction – from estate duty to inheritance tax32 IHT – lifetime transfers33 IHT – reservation of benefit34 IHT – death35 IHT exemptions and reliefs36 IHT – settlements: definition and classification37 IHT – settlements not subject to the relevant property regime38 IHT – the relevant property regime39 IHT – excluded property and the foreign element40 Relief against double chargesSection 1: Introduction1 UK taxation – structure and philosophy2 Tax avoidance and the courts3 Tax avoidance and legislation4 Administrative machinery5 Tax avoidance, the future and the disclosure rulesSection 2: Income taxIntroduction to income tax6 General principles and taxation of individuals7 Computation charges, allowances and rates8 Taxation of employment income9 Employee participation: options, incentives and trusts10 Trading income11 Capital allowances12 Losses13 Land14 Miscellaneous income15 Annual payments, patent royalties and savings income 16 Taxation of savings and investments 17 Pensions18 Trusts and settlements19 Estates in the course of administration20 The overseas dimensionSection 3: Capital gains taxIntroduction to capital gains tax21 CGT – basic principles22 CGT – entrepreneurs' relief23 CGT – death24 CGT – exemptions and reliefs25 CGT – the main residence26 CGT – gifts and sales at an undervalue27 CGT – settlements28 CGT – companies and shareholders29 CGT – offshore matters for individuals30 Offshore trusts and CGTSection 4: Inheritance taxIntroduction to inheritance tax31 Introduction – from estate duty to inheritance tax32 IHT – lifetime transfers33 IHT – reservation of benefit34 IHT – death35 IHT exemptions and reliefs36 IHT – settlements: definition and classification37 IHT – settlements not subject to the relevant property regime38 IHT – the relevant property regime39 IHT – excluded property and the foreign element40 Relief against double charges to IHTSection 5: VATIntroduction to VAT41 VAT – the foundations42 VAT – UK provisions43 VAT on property44 Practical application of VATSection 6: Stamp taxes Introduction to stamp taxes45 Transaction taxes, including stamp taxes Section 7: Business enterpriseIntroduction to corporate tax46 Corporation tax47 Company distributions and shareholders48 Corporate groupsIntroduction to partnership tax49 The taxation of partnerships50 Limited liability partnerships51 Choice of business medium52 Incorporations, acquisitions and demergers53 Taxation of intangibles Section 8: The familyIntroduction to taxation issues for the family54 Taxation of the family unit55 Matrimonial breakdownSection 9: CharitiesIntroduction to the taxation of charities56 Tax treatment of charitiesSection 10: Europe and human rightsIntroduction to tax issues in Europe57 The impact of EU law58 Human rights and taxation. … (more)
- Edition:
- Thirty-sixth edition
- Publisher Details:
- London : Bloomsbury Professional
- Publication Date:
- 2018
- Extent:
- 1 online resource (1920 pages)
- Subjects:
- Taxation & duties law
Law -- Taxation
Business & Economics -- Taxation -- General
Business & Economics -- Personal Finance -- Taxation
Taxation - Languages:
- English
- ISBNs:
- 9781526505514
1526505517 - Related ISBNs:
- 9781526505507
- Access Rights:
- Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
- Access Usage:
- Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.
- View Content:
- Available online (eLD content is only available in our Reading Rooms) ↗
- Physical Locations:
- British Library HMNTS - ELD.DS.331015
- Ingest File:
- 01_274.xml