For information on how we process your data, read our Privacy Policy
Description
This highly-regarded text has been a go-to source for both students and practitioners for over two decades. It provides an understanding the law relating to all areas of UK taxation, including extensive cross references to HMRC guidance, tax legislation and relevant case summaries. Structured to allow the reader to navigate quickly the different areas of tax, it also includes chapters on the impact of EU law, and Human Rights and Taxation.
Recent changes to legislation, new guidance issued by HMRC and other relevant bodies, and relevant case decisions make this new edition very timely. New content includes:
· Commentary on the concept of domicile, and additional rules regarding non-resident trusts
· Tax changes for furnished holiday lets and capital allowances
· New commentary on vulnerable beneficiaries
· Changes to agricultural and business property relief as part of inheritance tax planning
· Coverage of influential case law, including Robert Williams v HMRC [2023] (TC08820) and Court of Appeal in Regency Factors plc v Revenue and Customs Commissioners [2022] STC 323.
The addition of chapter learning points and further reading lists will benefit both students and practitioners looking for a reliable resource to support their studies or practice.
Table of Contents
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 and taxation of individuals
7: Computation charges, allowances and rates
8: Taxation of employment income
9: Employee participation: options, incentives and trusts
10: Trading income
11: Capital allowances
12: Losses
13: Land
14: Miscellaneous income
15: Deduction of tax at source - annual payments and others
16: Taxation of savings and investments
17: Pensions
18: Trusts and settlements
19: Estates in the course of administration
20: The overseas dimension
Section 3: Capital gains tax
21: CGT - basic principles
22: CGT - entrepreneurs' relief
23: CGT - death
24: CGT - exemptions and reliefs
25: CGT - the main residence
26: CGT - gifts and sales at an undervalue
27: CGT - settlements
28: CGT - companies and shareholders
29: CGT - offshore matters for individuals
30: CGT - offshore trusts
31: Residence and Domicile
Section 4: Inheritance tax
32: IHT - lifetime transfers
33: IHT - reservation of benefit
34: IHT - death
35: IHT- exemptions and reliefs
36: IHT - settlements: definition and classification
37: IHT - settlements not subject to the relevant property regime
38: IHT - the relevant property regime
39: IHT - excluded property and the foreign element
40: Relief against double charges to IHT
Section 5: The family
41: Taxation of the family unit
42: Matrimonial breakdown
Section 6: Business enterprise
43: Corporation tax
44: Company distributions and shareholders
45: Corporate groups
46: The taxation of partnerships
47: Limited liability partnerships
48: Choice of business medium
49: Incorporations, acquisitions and demergers
50: Taxation of intellectual property
Section 7: VAT
51: VAT - the foundations
52: VAT - UK provisions
53: VAT on property
54: Practical application of VAT
Section 8: Transaction taxes
55: Transaction taxes, including stamp taxes
Section 9: Europe and human rights
56: The impact of EU law
Product details
| Published | 21 Aug 2025 |
|---|---|
| Format | Ebook (PDF) |
| Edition | 39th |
| Extent | 1952 |
| ISBN | 9781526535016 |
| Imprint | Bloomsbury Professional |
| Publisher | Bloomsbury Publishing |