Whiteman & Sherry on Income Tax (4th Edition)

Author: Professor Peter Whiteman, QC; Michael Sherry
Publisher: Sweet & Maxwell U.K.
ISBN: 9781847038579
Published In: Subscription-type (Contents updated periodically)
Format: Loose-leaf
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents

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Whiteman & Sherry on Income Tax 4th Edition is the definitive work on this subject, providing comprehensive analysis of the law relating to income tax. This title will enable you to pin-point aspects of tax that directly relate to your clients offering analyses of the cases and the legislation.Along with a host of updated information, the 4th edition will be published in looseleaf format. With two updating releases a year, you can remain confident of being fully informed of the latest legislative developments as they happen.

HOW WHITEMAN & SHERRY ON INCOME TAX CAN HELP YOU:

Provides the expert authors' discussion and opinion on all key aspects of the law on income tax
Offers clear and precise treatment of those aspects of tax law which cause problems, providing practical, experienced solutions
Shows how the legislation has been applied by the courts through in-depth analysis of case law
Offers complete coverage of business income, employment income, investment income and foreign income
Fully updated to incorporate all the latest legislation, such as the 2009 Finance Act
Discusses the background issues relating to income tax, such as the Ramsey Principle
Analyses the business income in terms of computation for profits on trade, profession and ventures
Covers employment income and the effects of recent legislation
Goes through the administration of income tax, including returns, self-assessment, machinery of assessment, appeals and collection
Covers specific taxpayers such as trustees, charities and partnerships
Outlines the principles of remittance of tax on individual bases
Outlines the elements of taxation on income from Land in the United Kingdom
Updating releases published twice a year to keep you fully up-to-date

Subscription Information: 4 releases a year, Charge By Release

The principles of statutory construction: The Ramsey Principle
The Tax Jurisdiction
Income from Trades, Professions and Vocations
The Computation of Profits of Trades, Professions and Vocations
Capital Allowances
Partnerships
Income from an Officer or Employment
Income from Land in the United Kingdom
Income from Trusts and Estates of Deceased People
Charities
The Taxation of Individuals
The administrative provisions: tribuanl appeals structure and review provisions;