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Tiley's Revenue Law 9th Edition

Tiley's Revenue Law 9th Edition

Author: Glen Loutzenhiser
Publisher: Hart Publishing
ISBN: 9781509921331

Previous Edition ISBN: 9781509911455
Published In: August 2019
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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This is the ninth edition of John Tiley's major text on revenue law, now restructured to cover the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax, as well as incorporating sections dealing with Corporation Tax, International and European Tax, Savings and Charities.

This new version of Revenue Law is fully revised and updated for the latest case law, statutory and other developments.

The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems.

PART I: INTRODUCTION TO UK TAX LAW

1. Definitions and Theories

2. Jurisdiction: The Taxing Power

3. Sources

4. The Setting of the Tax System

5. Tax Avoidance

PART II: INCOME TAX

6. Historical Introduction

7. Income Tax: Basic Concepts

8. The Tax Unit

9. Taxation and Social Security

10. Deductions and Credits for Taxpayer Expenditure and Losses

11. Personal Reliefs and Tax Reductions

12. Calculations

13. Employment Income: Scope and PAYE

14. Employment Income: Emoluments/Earnings

15. Benefits in Kind and the Convertibility Principle

16. The Benefits Code and Exemptions

17. Employee Share Schemes

18. Employment Income: Deductions and Expenses

19. Business Income-Part I: Scope

20. Business Income-Part II: Basis of Assessment and Loss Relief

21. Business Income-Part III: Principles and Receipts

22. Business Income-Part IV: Trading Expenses

23. Business Income-Part V: Timing and Trading Stock (Inventory)

24. Capital Allowances

25. Income from Land in the United Kingdom

26. Savings Income: Interest and Premium, Bond and Discount

27. Miscellaneous Income Including Annual Payments

28. Income Not Otherwise Charged

29. Trusts

30. Death and Estates

31. Income Splitting: Arrangements and Settlements

PART III: CAPITAL GAINS TAX

32. Introduction and Policy

33. Structure and Elements

34. Assets

35. Disposals: (1) General

36. Disposals: (2) Gifts, Bargains Not at Arm's Length and Other Gratuitous Transactions

37. Leases

38. Options

39. Death

40. Trusts

41. Shares, Securities and Other Fungible Assets

42. Capital Gains Tax and Business

43. Computation of Gains

PART IV: INHERITANCE TAX

44. Inheritance Tax: Introduction

45. Transfers of Value by Disposition

46. Death

47. Gifts with Reservation

48. Settled Property: Introduction

49. Trusts with Interests in Possession

50. Relevant Property Trusts with No Qualifying Interest in Possession

51. Favoured Trusts

52. Companies

53. Exempt Transfers: Conditions and Allocation Where Partly Exempt

54. Particular Types of Property

55. Valuation: Rules, Charges and Reliefs

56. Accountability and Administration

57. Incidence of Tax

58. International

PART V: CORPORATION TAX

59. Corporation Tax-Introduction, History and Policy

60. Structure

61. Distributions

62. Computation (1): General Rules

63. Computation (2): Accounting-based Rules for Specific Transactions

64. Groups and Consortium Companies: General

65. Control, Groups and Consortium Companies: Capital Gains

66. Exempt Distributions: Demergers

67. Close Companies

68. Anti-avoidance: Special Provisions

PART VI: INTERNATIONAL AND EUROPEAN UNION TAX

69. International Tax: Introduction and Connecting Factors

70. Enforcement of Foreign Revenue Laws

71. UK Residents and Foreign Income

72. Source: The Non-resident and the UK Tax System

73. Controlled Foreign Companies

74. Capital Gains

75. Unilateral Relief Against Double Taxation

76. Double Taxation: UK Treaty Relief

77. European Union Tax Law

PART VII: TAX-PREFERRED SAVINGS AND CHARITIES

78. Favoured Methods

79. Investment Intermediaries

80. Pensions

81. Charities

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