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Revenue Law: Principles and Practice 36th Edition

Revenue Law: Principles and Practice 36th Edition

Name: Revenue Law: Principles and Practice 36th Edition
Brand: Bloomsbury Professional (formerly Tottel Publishing)
SKU: 9781526505507
Availability: InStock
Author: Anne Fairpo; David Salter
ISBN: 9781526505507

Edited by Anne Fairpo · David Salter

Bloomsbury Professional (formerly Tottel Publishing) September 2018

Specifications

ISBN-13: 9781526505507
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
Publication: September 2018
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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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; Introduction to income tax; 6.
General principles and taxation of individuals: 7.
Computation charges, allowances and rates: 8.
Taxation of employment income: 9.
Employee participation: options, incentives and trusts: 10.
Trading income: 11.
Capital allowances: 12.
Losses: 13.
Land: 14.
Miscellaneous income: 15.
Annual payments, patent royalties and savings income: 16.
Taxation of savings and investments: 17.
Pensions: 18.
Trusts and settlements: 19.
Estates in the course of administration: 20.
The overseas dimension: Section 3: Capital gains tax; Introduction to capital gains tax; 21.
CGT – basic principles: 22.
CGT – entrepreneurs' relief: 23.
CGT – death: 24.
CGT – exemptions and reliefs: 25.
CGT – the main residence: 26.
CGT – gifts and sales at an undervalue: 27.
CGT – settlements: 28.
CGT – companies and shareholders: 29.
CGT – offshore matters for individuals: 30.
Offshore trusts and CGT: Section 4: Inheritance tax; Introduction to inheritance tax; 31.
Introduction – from estate duty to inheritance tax: 32.
IHT – lifetime transfers: 33.
IHT – reservation of benefit: 34.
IHT – death: 35.
IHT exemptions and reliefs: 36.
IHT – settlements: definition and classification: 37.
IHT – settlements not subject to the relevant property regime: 38.
IHT – the relevant property regime: 39.
IHT – excluded property and the foreign element: 40.
Relief against double charges to IHT: Section 5: VAT; Introduction to VAT; 41.
VAT – the foundations: 42.
VAT – UK provisions: 43.
VAT on property: 44.
Practical application of VAT: Section 6: Stamp taxes; Introduction to stamp taxes; 45.
Transaction taxes, including stamp taxes: Section 7: Business enterprise; Introduction to corporate tax; 46.
Corporation tax: 47.
Company distributions and shareholders: 48.
Corporate groups: Introduction to partnership tax; 49.
The taxation of partnerships: 50.
Limited liability partnerships: 51.
Choice of business medium: 52.
Incorporations, acquisitions and demergers: 53.
Taxation of intangibles: Section 8: The family; Introduction to taxation issues for the family; 54.
Taxation of the family unit: 55.
Matrimonial breakdown: Section 9: Charities; Introduction to the taxation of charities; 56.
Tax treatment of charities: Section 10: Europe and human rights; Introduction to tax issues in Europe; 57.
The impact of EU law: 58.
Human rights and taxation