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Tiley’s Revenue Law de Glen Loutzenhiser

Tiley’s Revenue Law

Autor Glen Loutzenhiser
en Limba Engleză Paperback – 21 aug 2019
This is the ninth edition of John Tiley's major text on revenue law, covering the UK tax system, income tax, capital gains tax and inheritance tax, as well as incorporating sections dealing with corporation tax, international and European tax, savings and charities. This new edition is fully revised and updated with the latest case law, statutory and other developments, including Finance Act 2019. The book is designed for law students taking the subject in the final year of their law degree, or for more advanced courses, and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but also to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems.Copy the URL below to read a 2021 supplement highlighting new developments since the book's publication in 2019:https://www.bloomsbury.com/media/2v1ej5vw/tileys-revenue-law-supplement-2021.pdf
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Specificații

ISBN-13: 9781509921331
ISBN-10: 1509921338
Pagini: 1648
Dimensiuni: 169 x 244 x 57 mm
Greutate: 0 kg
Ediția:9
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Locul publicării:London, United Kingdom

Caracteristici

This is the only book on tax law which continues to explain the new law found in ITEPA, ITTOIA and ITA

Notă biografică

Glen Loutzenhiser is Associate Professor of Tax Law, University of Oxford and Tutorial Fellow in Law of St Hugh's College, Oxford.

Cuprins

PART I: INTRODUCTION TO UK TAX LAW1. Definitions and Theories 2. Jurisdiction: The Taxing Power 3. Sources 4. The Setting of the Tax System 5. Tax AvoidancePART II: INCOME TAX6. Historical Introduction 7. Income Tax: Basic Concepts 8. The Tax Unit 9. Taxation and Social Security 10. Deductions and Credits for Taxpayer Expenditure and Losses 11. Personal Reliefs and Tax Reductions 12. Calculations 13. Employment Income: Scope and PAYE 14. Employment Income: Emoluments/Earnings 15. Benefits in Kind and the Convertibility Principle 16. The Benefits Code and Exemptions 17. Employee Share Schemes 18. Employment Income: Deductions and Expenses 19. Business Income-Part I: Scope 20. Business Income-Part II: Basis of Assessment and Loss Relief 21. Business Income-Part III: Principles and Receipts 22. Business Income-Part IV: Trading Expenses 23. Business Income-Part V: Timing and Trading Stock (Inventory) 24. Capital Allowances 25. Income from Land in the United Kingdom 26. Savings Income: Interest and Premium, Bond and Discount 27. Miscellaneous Income Including Annual Payments 28. Income Not Otherwise Charged 29. Trusts 30. Death and Estates 31. Income Splitting: Arrangements and SettlementsPART III: CAPITAL GAINS TAX32. Introduction and Policy 33. Structure and Elements 34. Assets 35. Disposals: (1) General 36. Disposals: (2) Gifts, Bargains Not at Arm's Length and Other Gratuitous Transactions 37. Leases 38. Options 39. Death 40. Trusts 41. Shares, Securities and Other Fungible Assets 42. Capital Gains Tax and Business43. Computation of GainsPART IV: INHERITANCE TAX44. Inheritance Tax: Introduction 45. Transfers of Value by Disposition 46. Death 47. Gifts with Reservation 48. Settled Property: Introduction 49. Trusts with Interests in Possession 50. Relevant Property Trusts with No Qualifying Interest in Possession 51. Favoured Trusts 52. Companies 53. Exempt Transfers: Conditions and Allocation Where Partly Exempt 54. Particular Types of Property 55. Valuation: Rules, Charges and Reliefs 56. Accountability and Administration 57. Incidence of Tax 58. InternationalPART V: CORPORATION TAX59. Corporation Tax-Introduction, History and Policy 60. Structure 61. Distributions 62. Computation (1): General Rules 63. Computation (2): Accounting-based Rules for Specific Transactions 64. Groups and Consortium Companies: General 65. Control, Groups and Consortium Companies: Capital Gains 66. Exempt Distributions: Demergers 67. Close Companies 68. Anti-avoidance: Special ProvisionsPART VI: INTERNATIONAL AND EUROPEAN UNION TAX69. International Tax: Introduction and Connecting Factors 70. Enforcement of Foreign Revenue Laws 71. UK Residents and Foreign Income 72. Source: The Non-resident and the UK Tax System 73. Controlled Foreign Companies 74. Capital Gains 75. Unilateral Relief Against Double Taxation 76. Double Taxation: UK Treaty Relief 77. European Union Tax LawPART VII: TAX-PREFERRED SAVINGS AND CHARITIES78. Favoured Methods 79. Investment Intermediaries 80. Pensions 81. Charities