Part 1: Overview of revenue law; the Constitution and the European Community; sources of law; the tax jurisdiction; administration of the tax system; income tax - basic principles; personal taxation; income tax - exemptions; pensions and retirement annuities; Schedule C; trading and professional income; property dealing and development legislation; taxation of partnerships. Part 2: Schedule E; capital allowances; urban and rural renewal allowances; Schedule D Case III; Schedule D Case IV; Schedule D Case V; Schedule F; taxation of trusts; revocable dispositions, settlements and covenants - anti avoidance; estates in the course of administration; tax avoidance - general provisions; tax avoidance - specific provisions; double taxation relief; the OECD Model Convention.
