Revenue Law: Principles and Practice

Natalie Lee (Autor)

Buch | Softcover

1856 Seiten

2015 | 33rd Revised edition
Bloomsbury Professional (Verlag)
9781780437767 (ISBN)

Infos

The 33rd edition, which enjoys a wholly rewritten chapter on the taxation of pensions, is fully revised and updated to cover in particular: Finance Act 2015 Finance (No 2) Bill 2015 Diverted profits tax Further amendments to the DOTAS rules Recent case law, including the Upper Tribunal decision in Tower Radio Limited v HMRC (2015), concerning disguised bonus payments, overruling the decision of the First-tier Tribunal and holding that the UBS and Deutsche Bank cases were indistinguishable. Current HMRC consultations HMRC guidance 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 hugely popular with both practitioners and students of taxation. Previous print edition ISBN: 9781780434315

Autor

Natalie Lee LLB (Hons), Barrister, Professor of Tax Law and Head of the School of Law, Southampton University

Inhalt

Contents 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 Index

Produkt-Details

• Verlagsort: London
• Sprache: englisch
• Maße: 153 x 234 mm
• Gewicht: 1677 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-13: 9781780437767 / 9781780437767
• Zustand: Neuware