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
Introduction to 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
Introduction to 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
Section 4 Inheritance tax
Introduction to inheritance tax
31 IHT – lifetime transfers
32 IHT – reservation of benefit
33 IHT – death
34 IHT – exemptions and reliefs
35 IHT – settlements: definition and classification
36 IHT – settlements not subject to the relevant property regime
37 IHT – the relevant property regime
38 IHT – excluded property and the foreign element
39 Relief against double charges to IHT
Section 5 The family
Introduction to taxation issues for the family
40 Taxation of the family unit
41 Matrimonial breakdown
Section 6 Business enterprise
Introduction to business tax
42 Corporation tax
43 Company distributions and shareholders
44 Corporate groups
Introduction to partnership tax
45 The taxation of partnerships
46 Limited liability partnerships
47 Choice of business medium
48 Incorporations, acquisitions and demergers
49 Taxation of intellectual property
Section 7 VAT
Introduction to VAT
50 VAT – the foundations
51 VAT – UK provisions
52 VAT on property
53 Practical application of VAT
Section 8 Transaction taxes
Introduction – evolution from a charge on documents to self-assessment
54 Transaction taxes, including stamp taxes
Section 9 Charities
Introduction to the taxation of charities
55 Tax treatment of charities
Section 10 Europe and human rights
Introduction to tax issues in Europe
56 The impact of EU law
57 Human rights and taxation