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Revenue Law: Principles and Practice, 31st edition

Revenue Law: Principles and Practice, 31st edition

Author: Natalie Lee
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780431628
Published In: September 2013
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Author

Details

Updated to incorporate the latest Finance Act
Offers detailed table of statutes, table of statutory instruments and table of cases
Provides information relating to Income Tax, Capital Gains Tax, Inheritance Tax, VAT, Business Enterprise and much more

"The best expert guide to Revenue Law" Malet Street Gazette

Now in its 31st edition, this highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provides a clear and detailed explanation of the law, with a wealth of practical examples. Provides information relating to Income Tax, Capital Gains Tax, Inheritance Tax, VAT, Business Enterprise and much more. Written by a team of leading professionals with a wealth of experience in this area Revenue Law is an expert guide which proves extremely popular with both practitioners and students of taxation.

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.