Revenue Law: Principles and Practice

By: Anne Fairpo, David Salter
ISBN: 9781526505507

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About Revenue Law: Principles and Practice

Now in its 36th edition, this highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provide a clear and detailed explanation of the law, with a wealth of practical examples. The accessible format, non-technical language and straightforward approach used in this book ensure that the basic principles are readily grasped and that the reader is armed... Read more

About Revenue Law: Principles and Practice

Now in its 36th edition, this highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provide a clear and detailed explanation of the law, with a wealth of practical examples.

The accessible format, non-technical language and straightforward approach used in this book ensure that the basic principles are readily grasped and that the reader is armed with the very latest knowledge and know-how.

Practical, comprehensive and concise, this expert guide to revenue law continues to prove to be hugely popular with both practitioners and students of taxation.

Covers:
Introduction;
Income tax;
Capital gains tax;
Inheritance tax;
VAT;
Business enterprise;
Stamp taxes;
Pensions;
The family;
Charities;
Europe and human rights.

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
Introduction to 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 Miscellaneous income
15 Annual payments, patent royalties and savings income
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
Introduction to 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 Offshore trusts and CGT

Section 4: Inheritance tax
Introduction to inheritance tax
31 Introduction – from estate duty to 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: VAT
Introduction to VAT
41 VAT – the foundations
42 VAT – UK provisions
43 VAT on property
44 Practical application of VAT

Section 6: Stamp taxes
Introduction to stamp taxes
45 Transaction taxes, including stamp taxes

Section 7: Business enterprise
Introduction to corporate tax
46 Corporation tax
47 Company distributions and shareholders
48 Corporate groups
Introduction to partnership tax
49 The taxation of partnerships
50 Limited liability partnerships
51 Choice of business medium
52 Incorporations, acquisitions and demergers
53 Taxation of intangibles

Section 8: The family
Introduction to taxation issues for the family
54 Taxation of the family unit
55 Matrimonial breakdown

Section 9: Charities
Introduction to the taxation of charities
56 Tax treatment of charities

Section 10: Europe and human rights
Introduction to tax issues in Europe
57 The impact of EU law
58 Human rights and taxation

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