Tolley's Tax Cases 2013

Taxation › U.K.

Tolley's Tax Cases 2013

Edited by Alan Dolton · Kevin Walton
LexisNexis U.K. February 2013

Specifications

ISBN-13
9780754546795
Publisher
LexisNexis U.K.
Publication
February 2013
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 2013, 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.

Table of Contents

1. Allowances and Tax Rates - Individuals
2. Annual Payments
3. Anti-Avoidance
4. Appeals
5. Assessments
6. Bankruptcy
7. Building Societies
8. Capital Allowances
9. Charities
10. Claims to Relief or Repayment
11. Close Companies
12. Company Distributions (ICTA 1988, ss 208?230)
13A. Company Liquidation and Receivership
13B. Compensation for Loss of Employment
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 Income
23. Enterprise Investment Scheme
24. Error or Mistake Relief
25. European Law
26. Exempt Income
27. Farming, etc.
28. Foreign Income (ITTOIA 2005, ss 829?845)
29. Fraudulent or Negligent Conduct (TMA 1970, s36)
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. Pension Income
46. Pension Schemes
47. Property Income
48. Residence, Ordinary Residence And Domicile
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 Schedule D-Superseded Legislation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 Schedule E - Superseded Legislation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. Stamp Duty Land Tax
Table of Cases under Names of Parties
Table of Statutes
Table of Statutory Instruments
Index

About the Author

Alan Dolton MA (Oxon) and Kevin Walton MA

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