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Tolley's Tax Cases 2011

Tolley's Tax Cases 2011

Name: Tolley's Tax Cases 2011
Brand: LexisNexis U.K.
SKU: 9780754540168
Price: 1361.49 HKD
Availability: OutOfStock
Author: Alan Dolton
ISBN: 9780754540168

By Alan Dolton

LexisNexis U.K. March 2011

Specifications

ISBN-13: 9780754540168
Publisher: LexisNexis U.K.
Publication: March 2011
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

This is your complete guide to Court, Special Commissioners' and First-Tier Tribunal decisions relevant to current direct tax legislation. This unique handbook contains concise summaries of over 2,800 tax cases from 1875 right up to the most recent judgements.

Fully updated to take account of all cases up to 1 January 2011, this authoritative text is the only book of its kind to contain summaries of all important court decisions relevant to direct tax legislation. With chapters arranged in alphabetical order for easy referencing and a comprehensive index, you can find all the answers you require quickly and easily.

1. Allowances and Tax Rates - Individuals;
2. Annual Payments (Including Annuities);
3. Anti-Avoidance;
4. Appeals;
5. Assessments;
6. Bankruptcy;
7. Building Societies;
8. Capital Allowances;
9. Charities;
10. Children;
11. Claims to Relief or Repayment;
12. Close Companies;
13. Company Distributions (Icta 1988, Ss 208-230);
14. Compensation, Etc. - 'Gourley' Principle;
15. Connected Persons;
16. Construction Industry: Contractors And Sub-Contractors;
17. Control of Companies;
18. Corporation Tax;
19. Deceased Persons;
20. Deduction of Tax;
21. Double Tax Relief;
22. Employment and Pension Income;
23. Enterprise Investment Scheme;
24. Error or Mistake Relief;
25. European Law;
26. Exemptions (Miscellaneous);
27. Farming, Etc.
28. Foreign Income (Ittoia 2005, Ss 829-845);
29. Fraudulent or Negligent Conduct (Tma 1970, S 36);
30. Higher Rate Liability;
31. Human Rights;
32. Interest on Overpaid Tax;
33. Interest Payable;
34. Life Assurance;
35. Loss Relief;
36. Maintenance Payments;
37. Married Couples;
38. Mining Rents (Icta 1988, S 119);
39. Miscellaneous Income (Ittoia 2005, Ss 574-689);
40. Mutual Trading;
41. Partnerships;
42. Pay As You Earn;
43. Payment of Tax;
44. Penalties;
45. Property Income (Ittoia 2005, Ss 260-364);
46. Residence, Ordinary Residence And Domicile;
47. Retirement Annuity Relief;
48. Retirement Benefit Schemes;
49. Returns and Information;
50. Revenue Administration;
51. Revenue Prosecutions;
52. Savings and Investment Income (Ittoia 2005, Ss 365-573);
53. Schedule D-Superseded Legislation;
54. Schedule E-?Superseded Legislation;
55. Self-Assessment;
56. Settlements;
57. Statutory Bodies;
58. Tax Planning and Avoidance;
59. Trading Income-Definition of Trading;
60. Trading Income-Territorial Scope (Ittoia 2005, S 6);
61. Trading Income-Commencements and Cessations;
62. Trading Profits-Basic Rules (Ittoia 2005, Ss 24-31);
63. Trading Profits-Deductions (Icta 1988, S 74; Ittoia 2005, Ss 32-94);
64. Trading Profits-Receipts (Ittoia 2005, Ss 95-106);
65. Trading Profits-Miscellaneous Provisions (Ittoia 2005, Ss 107-259);
66. Trading Profits-Compensation And Damages;
67. Trading Profits-?Property Dealing;
68. Trading Profits -?Specific Businesses;
69. Underwriters;
70. Voluntary Associations;
71. Capital Gains Tax;
72. Inheritance Tax;
73. National Insurance Contributions;
74. Petroleum Revenue Tax;
75. Table of Cases under Names of Parties;
76. Table of Statutes;
77. Table of Statutory Instruments;
78. Index