Revenue Law: Principles and Practice

  • Textbook
Revenue Law: Principles and Practice cover

Revenue Law: Principles and Practice

  • Textbook
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Description

This title has been used as a 'go to' reference source for undergraduate students on business and finance courses for almost twenty years. Under the new general editor, Phyllis Alexander, the content has been re-focussed to ensure it remains relevant to the student market.

The book provides readers with an understanding the law relating to all areas of UK taxation with extensive cross references to HMRC guidance, tax legislation and relevant case summaries.

It is structured to allow the reader to quickly find information on the area of tax that interests them, and includes chapters on the impact of EU law, and Human Rights and Taxation.

The content has been bought up to date with Finance (No 2) Act 2023, relevant case decisions and new guidance issued by HMRC and other relevant bodies. This edition has been further enhanced by the addition of learning points and further reading lists at the end of each chapter.

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 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: Micellaneous 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: Charities
56: Tax treatment of charities
Section 10: Europe and human rights
57: The impact of EU law
58: Human rights and taxation

Product details

Published 06 May 2024
Format Ebook (Epub & Mobi)
Edition 38th
Extent 1952
ISBN 9781526528520
Imprint Bloomsbury Professional
Publisher Bloomsbury Publishing

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