Revenue Law

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.