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The Resource Revenue law : principles and practice

Revenue law : principles and practice

Label
Revenue law : principles and practice
Title
Revenue law : principles and practice
Creator
Contributor
Subject
Language
eng
Summary
Guide to UK revenue law. Revised and updated to incorporate the Finance Act 2010 and Finance (No 2) Act 2010, and the latest case law and HMRC guidance
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/meetingName
Whitehouse, C
http://library.link/vocab/relatedWorkOrContributorName
Lee, N
http://library.link/vocab/subjectName
  • tax system
  • tax avoidance
  • individual income tax
  • employment income
  • capital gains tax
  • inheritance tax
  • VAT
  • corporate income tax
  • stamp duty
  • pension
  • family taxation
  • divorce
  • charities
  • EU law
  • human rights
Label
Revenue law : principles and practice
Instantiates
Publication
Contents
  • Section 1 - Introduction: UK taxation - structure and philosophy; Tax avoidance and the courts; Tax avoidance and legislation; Administrative machinery; Tax avoidance, the future and the disclosure rules
  • Section 2 - Income tax: General principles; Computation charges, allowances and rates; Taxation of employment income; Employee participation; Trading income; Losses; Land; Miscellaneous income; Annual payments, patent royalties and savings income; Tax shelters and insurance products; Trusts and settlements; Estates in the course of administration; The overseas dimension
  • Section 3 - Capital gains tax: CGT - basic principles; CGT - entrepreneurs' relief and former taper relief; CGT - death; CGT - exemptions and reliefs; CGT - the main residence; CGT - gifts and sales at an undervalue; CGT - settlements; CGT - companies and shareholders; CGT - offshore matters for individuals; Offshore trusts and CGT
  • Section 4 - Inheritance tax: IHT - lifetime transfers; IHT - reservation of benefit; IHT - death; IHT - exemptions and reliefs; IHT - settlements: definition and classification; IHT - settlements regime not subject to the relevant property; IHT - the relevant property regime; IHT - excluded property and the foreign element; Relief against double charges to IHT
  • Section 5 - VAT: VAT - the foundations; VAT - UK provisions; VAT on property; Practical application of VAT
  • Section 6 - Business enterprise: Corporation tax; Company distributions and shareholders; Corporate groups; The taxation of partnerships; Limited liability partnerships; Choice of business medium; Incorporations, acquisitions and demergers; Capital allowances
  • Section 7 - Stamp taxes
  • Section 8 - Pensions
  • Section 9 - The family: Taxation of the family unit; Matrimonial breakdown
  • Section 10 - Charities: Tax treatment of charities
  • Section 11 - Europe and human rights: The impact of EC law; Human rights and taxation
Edition
28th ed.
Extent
XCIV, 1647 p.
Isbn
9781847665201
Label
Revenue law : principles and practice
Publication
Contents
  • Section 1 - Introduction: UK taxation - structure and philosophy; Tax avoidance and the courts; Tax avoidance and legislation; Administrative machinery; Tax avoidance, the future and the disclosure rules
  • Section 2 - Income tax: General principles; Computation charges, allowances and rates; Taxation of employment income; Employee participation; Trading income; Losses; Land; Miscellaneous income; Annual payments, patent royalties and savings income; Tax shelters and insurance products; Trusts and settlements; Estates in the course of administration; The overseas dimension
  • Section 3 - Capital gains tax: CGT - basic principles; CGT - entrepreneurs' relief and former taper relief; CGT - death; CGT - exemptions and reliefs; CGT - the main residence; CGT - gifts and sales at an undervalue; CGT - settlements; CGT - companies and shareholders; CGT - offshore matters for individuals; Offshore trusts and CGT
  • Section 4 - Inheritance tax: IHT - lifetime transfers; IHT - reservation of benefit; IHT - death; IHT - exemptions and reliefs; IHT - settlements: definition and classification; IHT - settlements regime not subject to the relevant property; IHT - the relevant property regime; IHT - excluded property and the foreign element; Relief against double charges to IHT
  • Section 5 - VAT: VAT - the foundations; VAT - UK provisions; VAT on property; Practical application of VAT
  • Section 6 - Business enterprise: Corporation tax; Company distributions and shareholders; Corporate groups; The taxation of partnerships; Limited liability partnerships; Choice of business medium; Incorporations, acquisitions and demergers; Capital allowances
  • Section 7 - Stamp taxes
  • Section 8 - Pensions
  • Section 9 - The family: Taxation of the family unit; Matrimonial breakdown
  • Section 10 - Charities: Tax treatment of charities
  • Section 11 - Europe and human rights: The impact of EC law; Human rights and taxation
Edition
28th ed.
Extent
XCIV, 1647 p.
Isbn
9781847665201

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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