Revenue law : text and materials

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The item Revenue law : text and materials represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: This book blends key aspects of tax policy and principles exhibited in diverse sources including, non-governmental and governmental reports, consultative documents, academic and extra-judicial writing with substantive law. It focuses on the major direct taxes in the United Kingdom, namely income tax, corporation tax, capital gains tax and inheritance tax. Where appropriate, the authors highlight the significance of EC Law to the law of taxation, and the growing influence of the ECHR Convention rights identified in the Human Rights Act 1998 on tax law and practice. Chapters include: The characteristics of a good tax system; How tax cases are decided; Taxation and human rights; Tax avoidance; Income; Categories of income; Employment income; Trade, profession of vocation; Trading income; Savings income: interest and annual payments; Property income; Income not otherwise charged; The individual and the family; Tax credits; Trust and estate income; Partnerships and limited liability partnerships; Companies; Domicile and residence; Capital gains; Inheritance tax

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Summary: This book blends key aspects of tax policy and principles exhibited in diverse sources including, non-governmental and governmental reports, consultative documents, academic and extra-judicial writing with substantive law. It focuses on the major direct taxes in the United Kingdom, namely income tax, corporation tax, capital gains tax and inheritance tax. Where appropriate, the authors highlight the significance of EC Law to the law of taxation, and the growing influence of the ECHR Convention rights identified in the Human Rights Act 1998 on tax law and practice. Chapters include: The characteristics of a good tax system; How tax cases are decided; Taxation and human rights; Tax avoidance; Income; Categories of income; Employment income; Trade, profession of vocation; Trading income; Savings income: interest and annual payments; Property income; Income not otherwise charged; The individual and the family; Tax credits; Trust and estate income; Partnerships and limited liability partnerships; Companies; Domicile and residence; Capital gains; Inheritance tax

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