Tolley's Tax Cases 2015

U.K.

Tolley's Tax Cases 2015

By Alan Dolton
LexisNexis U.K. February 2015

Specifications

ISBN-13
9780754550877
Publisher
LexisNexis U.K.
Publication
February 2015
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Tolley’s Tax Cases is the only book of its kind to summarise all key court, Special Commissioners’ and First–tier Tribunal decisions relevant to current direct tax legislation. Concise summaries of over 2,800 tax cases span from 1875 to the present day.

This offers an important historical context to current tax legislation. The new edition is alphabetically arranged with a comprehensive index to ensure you can locate accurate answers immediately.

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 (CTA 2010, ss 997–1117)
  13. Company Liquidation and Receivership
  14. Compensation, etc. – "Gourley" Principle
  15. Compensation for Loss of Employment
  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 and Royalties (ICTA 1988, s 119–122)
  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 Schedule D–Superseded Legislation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 Schedule E – Superseded Legislation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 (ITTOIA 2005, ss 32–94 CTA 2009, ss 53–92)
  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
  76. Table of Cases under Names of Parties
  77. Table of Statutes
  78. Table of Statutory Instruments
  79. Index

About the Author

By Alan Dolton MA (Oxon)

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