Revenue Law: Principles and Practice
31st Edition
Published on 30. September 2013
Book
Paperback/Softback
1846 pages
978-1-78043-162-8 (ISBN)
Description
Now in its 31st edition, this highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provides a clear and detailed explanation of the law, with a wealth of practical examples. It is fully revised and updated to the latest Finance Act, covering the latest case law and developments in practice.
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
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
More details
Edition
31st edition
Language
English
Place of publication
London
United Kingdom
Publishing group
Bloomsbury Publishing PLC
Target group
Professional and scholarly
College/higher education
Dimensions
Height: 234 mm
Width: 153 mm
ISBN-13
978-1-78043-162-8 (9781780431628)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Natalie Lee
Revenue Law: Principles and Practice
Book
09/2014
32nd Edition
Bloomsbury Professional
€155.99
Shipment within 10-20 days
Previous edition
Book
09/2012
30th Edition
Bloomsbury Professional
€126.28
Article exhausted; check for reprint
Person
Natalie Lee LLB (Hons), Barrister, Professor of Tax Law and Head of the School of Law, Southampton University
Content
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.
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.