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Revenue Law: Principles and Practice, 37th Edition

Revenue Law: Principles and Practice, 37th Edition

  • Author:
  • Publisher: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526511126
  • Published In: October 2019
  • Format: Paperback , 1856 pages
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only

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  • Description 
  • Contents 
  • Details

    Now in its 36th 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 provide a clear and detailed explanation of the law, with a wealth of practical examples.

    The accessible format, non-technical language and straightforward approach used in this book ensure that the basic principles are readily grasped and that the reader is armed with the very latest knowledge and know-how.

    Practical, comprehensive and concise, this expert guide to revenue law continues to prove to be hugely 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
    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

    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

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