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Davies: Principles of Tax Law, 6th Edition

Davies: Principles of Tax Law, 6th Edition

Author: Professor Geoffrey Morse; David Williams
Publisher: Sweet & Maxwell U.K._
ISBN: 9781847033253
Published In: August 2008
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Reviews

Details

Davies: Principles of Tax Law is an accessible and straightforward guide to the UK tax system. Since its first edition in 1980 the work has sought to distil not only the statutory material but also the substantial number of judicial decisions on tax law into an understandable form. The Work:

Focuses on explaining the various principles underlying the five major taxes - income tax, corporation tax, capital gains tax, inheritance tax and VAT - and how they work in practice
Discusses major pieces of legislation and relevant case law to show readers how the UK tax system works both in principle and practice
Offers an insight into how tax law has developed and is applied
Includes online supplements, enabling the authors to update the book with the latest legislative and case law developments
The sixth edition has been fully revised to take account of the major changes both by decisions of the UK and EC courts and by legislation up to the Finance Act 2008 including the total rewrite of income tax law completed by the Income Tax Act 2007 and the full consolidation of EC VAT law in effect from 2007
Continues to demystify the jargon surrounding tax law making it an essential textbook for undergraduates and a source of reference for practitioners requiring a simple guide to the subject

Introduction

Understanding tax
Handling tax laws

Taxation of income

Assessing income tax
Trading income and losses
Property income
Intellectual property and other income
Capital allowances
Employment income
Pensions, social security and credits
Savings and investment income
The taxation of trusts and estates
Taxation of individuals
Taxation of companies

Taxation of capital gains

Capital gains tax
Gains and losses
Exemptions and reliefs

Inheritance tax

Evolution of inheritance tax
Chargeable transfers
Exemptions and reliefs
Computation
Settled property
Liability and incidence
Administration and collection

Value added tax

The charge to VAT
VAT rates and exemptions
VAT computation and accountability

"This text provides excellent value for money. It explains the basic principles of tax law well and it is a vital resource for any struggling student." Student Law Journal