Revenue Law: Principles and Practice

ISBN-13: 9781847669629 / Angielski / Miękka / 2012 / 1790 str.

Natalie Lee;Natalie Lee

Opis

Now in its 30th edition, this respected work is a leading textbook for students and an invaluable first point of reference for practitioners. It is fully revised and updated to the Finance Act 2010, covering the latest case law and developments in practice.

Spis treści

Section 1 Introduction: 1 UK taxation - structure and philosophy ; 2 Tax avoidance and the courts; 3 Tax avoidance and legislation; 4 Administrative machinery; 5 Tax avoidance, the future and the disclosure rules; Section 2 Income tax: 6 General principles; 7 Computation charges, allowances and rates; 8 Taxation of employment income; 9 Employee participation: options, incentives and trusts; 10 Trading income; 11 Losses; 12 Land; 13 Miscellaneous income; 14 Annual payments, patent royalties and savings income; 15 Tax shelters and insurance products; 16 Trusts and settlements; 17 Estates in the course of administration; 18 The overseas dimension; Section 3 Capital gains tax: 19 CGT - basic principles; 20 CGT - entrepreneurs' relief and former taper relief; 21 CGT - death; 22 CGT - exemptions and reliefs; 23 CGT - the main residence; 24 CGT - gifts and sales at an undervalue; 25 CGT - settlements; 26 CGT - companies and shareholders; 27 CGT - Offshore matters for individuals; 27A Offshore trusts and CGT; Section 4 Inheritance tax: Introduction - from estate duty to inheritance tax; 28 IHT - lifetime transfers; 29 IHT - reservation of benefit; 30 IHT - death; 31 IHT - exemptions and reliefs; 32 IHT - settlements: definition and classification; 33 IHT - settlements not subject to the relevant property regime; 34 IHT - the relevant property regime; 35 IHT - excluded property and the foreign element; 36 Relief against double charges to IHT; Section 5 VAT: 37 VAT - the foundations; 38 VAT - UK provisions; 39 VAT on property; 40 Practical application of VAT; Section 6 Business enterprise: 41 Corporation tax; 42 Company distributions and shareholders; 43 Corporate groups; 44 The taxation of partnerships; 45 Limited liability partnerships; 46 Choice of business medium; 47 Incorporations, acquisitions and demergers; 48 Capital allowances; Section 7 Stamp taxes: 49 Stamp taxes 1301; Section 8 Pensions: 50 Pensions; Section 9 The family: 51 Taxation of the family unit; 52 Matrimonial breakdown; Section 10 Charities: 53 Tax treatment of charities; Section 11 Europe and human rights: 54 The impact of EU law; 55 Human rights and taxation.