Revenue Law: Principles and Practice

ISBN-13: 9781780437767 / Angielski / Miękka / 2015 / 1856 str.

Natalie Lee

Opis

Now in its 33rd edition, this highly respected work is a leading textbook for students and an invaluable first point of reference for UK practitioners. With a wholly rewritten chapter on the taxation of pensions, the book is fully revised and updated to cover in particular: the UK's Finance Act 2015 Finance (No 2) Bill 2015 * diverted profits tax * further amendments to the DOTAS rules * recent case law, including the Upper Tribunal decision in Tower Radio Limited v HMRC (2015), concerning disguised bonus payments, overruling the decision of the First-tier Tribunal and holding that the UBS and Deutsche Bank cases were indistinguishable * current HMRC consultations * HMRC guidance. The accessible format, non-technical language, and straightforward approach ensure that the basic principles are readily grasped and that the reader is armed with the very latest knowledge and know-how. Practical, comprehensive, and concise, this expert guide to UK revenue law continues to prove hugely popular with both practitioners and students of taxation.

Spis treści

Contents Section 1 Introduction Section 2 Income tax Section 3 Capital gains tax Section 4 Inheritance tax Section 5 VAT Section 6 Business enterprise Section 7 Stamp taxes Section 8 Pensions Section 9 The family Section 10 Charities Section 11 Europe and human rights Index