Revenue Law: Principles and Practice
Bloomsbury Professional (Verlag)
9781780431628 (ISBN)
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Contents includes:
Section 1 Introduction;
Section 2 Income tax;
Section 3 Capital gains tax;
Section 4 Inheritance tax;
Section 5 VAT;
Section 6 Business enterprise;
Section 7 Stamp taxes;
Section 8 Pensions;
Section 9 The family;
Section 10 Charities;
Section 11 Europe and human rights.
KEY FEATURES
Offers detailed table of statutes, table of statutory instruments and table of cases;
Provides information relating to Income Tax, Capital Gains Tax, Inheritance Tax, VAT, Business Enterprise and much more;
Written by a team of leading professionals with a wealth of experience in this area.
An expert guide which proves extremely popular with both practitioners and students of taxation.
Previous ISBN: 9781847669629
Natalie Lee LLB (Hons), Barrister, Professor of Tax Law and Head of the School of Law, Southampton University
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:
6 General principles; 7 Computation charges, allowances and rates; 8 Taxation of employment income; 9 Employee participation: options, incentives and trusts; 10 Trading income; 11 Losses; 12 Land; 13 Miscellaneous income; 14 Annual payments, patent royalties and savings income; 15 Tax shelters and insurance products; 16 Trusts and settlements; 17 Estates in the course of administration; 18 The overseas dimension;
Section 3 Capital gains tax:
19 CGT – basic principles; 20 CGT – entrepreneurs’ relief and former taper relief; 21 CGT – death; 22 CGT – exemptions and reliefs; 23 CGT – the main residence; 24 CGT – gifts and sales at an undervalue; 25 CGT – settlements; 26 CGT – companies and shareholders; 27 CGT – Offshore matters for individuals; 27A Offshore trusts and CGT;
Section 4 Inheritance tax:
Introduction – from estate duty to inheritance tax; 28 IHT – lifetime transfers; 29 IHT – reservation of benefit; 30 IHT – death; 31 IHT – exemptions and reliefs; 32 IHT – settlements: definition and classification; 33 IHT – settlements not subject to the relevant property regime; 34 IHT – the relevant property regime; 35 IHT – excluded property and the foreign element; 36 Relief against double charges to IHT;
Section 5 VAT:
37 VAT – the foundations; 38 VAT – UK provisions; 39 VAT on property; 40 Practical application of VAT;
Section 6 Business enterprise:
41 Corporation tax; 42 Company distributions and shareholders; 43 Corporate groups; 44 The taxation of partnerships; 45 Limited liability partnerships; 46 Choice of business medium; 47 Incorporations, acquisitions and demergers; 48 Capital allowances;
Section 7 Stamp taxes:
49 Stamp taxes 1301;
Section 8 Pensions:
50 Pensions;
Section 9 The family:
51 Taxation of the family unit; 52 Matrimonial breakdown;
Section 10 Charities:
53 Tax treatment of charities;
Section 11 Europe and human rights:
54 The impact of EU law; 55 Human rights and taxation.
| Erscheint lt. Verlag | 30.9.2013 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 153 x 234 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-13 | 9781780431628 / 9781780431628 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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