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Revenue Law: Principles and Practice

By: Anne Fairpo, David Salter
Media of Revenue Law: Principles and Practice
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Published: 29-09-2017
Format: Paperback
Edition: 35th
Extent: 1920
ISBN: 9781526501325
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £120.00

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About Revenue Law: Principles and Practice

Now in its 35th 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 provide a clear and detailed explanation of the law, with a wealth of practical examples.

The accessible format, non-technical language and straightforward approach used in this book ensure that the basic principles are readily grasped and that the reader is armed with the very latest knowledge and know-how.

Practical, comprehensive and concise, this expert guide to revenue law continues to prove to be hugely popular with both practitioners and students of taxation.

Income tax;
Capital gains tax;
Inheritance tax;
Business enterprise;
Stamp taxes;
The family;
Europe and human rights.

Table Of Contents

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
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
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

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