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Revenue Law: Principles and Practice, 37th Edition

Revenue Law: Principles and Practice, 37th Edition

Author: Natalie Lee
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526511126

Previous Edition ISBN: 9781526505507
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

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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