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Revenue Law: Principles and Practice 36th Edition

Revenue Law: Principles and Practice 36th Edition

Author: Anne Fairpo; David Salter
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526505507

Previous Edition ISBN: 9781526501325
Published In: September 2018
Format: Paperback
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

UK taxation – structure and philosophy

Tax avoidance and the courts

Tax avoidance and legislation

Administrative machinery

Tax avoidance, the future and the disclosure rules

Section 2: Income tax

Introduction to income tax

General principles and taxation of individuals

Computation charges, allowances and rates

Taxation of employment income

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

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