The Resource Revenue law : principles and practice
Revenue law : principles and practice
Resource Information
The item Revenue law : principles and practice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Revenue law : principles and practice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Edition
- 28th ed.
- Extent
- XCIV, 1647 p.
- 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
- Isbn
- 9781847665201
- Label
- Revenue law : principles and practice
- Title
- Revenue law : principles and practice
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Revenue-law--principles-and-practice/1QBQd-AJNAo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Revenue-law--principles-and-practice/1QBQd-AJNAo/">Revenue law : principles and practice</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
