Your Basket is currently empty

Your Bookshelf is empty!

Your Basket is currently empty


Banner

Tiley’s Revenue Law

By: Glen Loutzenhiser
Media of Tiley’s Revenue Law
See larger image
Published: 22-08-2019
Format: PDF eBook (?)
Edition: 9th
Extent: 1408
ISBN: 9781509921348
Imprint: Hart Publishing
RRP: £75.59
Online price : £68.03
Save £7.56 (10%)
 

(?)

Buying pre-order items

Your pre-order item will usually be shipped on the publishing date of the book.

Ebooks

You will receive an email with a download link for the ebook on the publication date.

Payment

You will not be charged for pre-ordered books until they are available to be shipped. Pre-ordered ebooks will not be charged for until they are available for download.

Amending or cancelling your order

For orders that have not been shipped you can usually make changes to pre-orders up to 24 hours before the publishing date.

Request Inspection Copy   (?)
Once you have successfully made your inspection-copy request, you will receive a confirmation email explaining that your request is awaiting approval. On approval, you will either be sent the print copy of the book, or you will receive a further email containing the link to allow you to download your eBook.

This book is also available in other formats: View formats

Please note that ebooks are subject to tax and the final price may vary depending on your country of residence.


Delivery & Returns

Tell others about this product

Loren Epson

About Tiley’s Revenue Law

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.

Table Of Contents

PART I: INTRODUCTION TO UK TAX LAW
1. Definitions and Theories
2. Jurisdiction: The Taxing Power
3. Sources
4. The Setting of the Tax System
5. Tax Avoidance

PART II: INCOME TAX
6. 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 Settlements

PART III: CAPITAL GAINS TAX
32. 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 Business
43. Computation of Gains

PART IV: INHERITANCE TAX
44. 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. International

PART V: CORPORATION TAX
59. 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 Provisions

PART VI: INTERNATIONAL AND EUROPEAN UNION TAX
69. 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 Law

PART VII: TAX-PREFERRED SAVINGS AND CHARITIES
78. Favoured Methods
79. Investment Intermediaries
80. Pensions
81. Charities

Bookmark and Share
Close