Revenue Law: Principles and Practice

35th Auflage
ISBN: 978-1-5265-0132-5
Verlag: Bloomsbury

Buch, Englisch, 1920 Seiten, Format (B × H): 156 mm x 234 mm

Now in its 35th 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.

Autoren/Hrsg.

Fairpo, Anne

Salter, David

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

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
6 General principles

7 Computation charges, allowances and rates

8 Taxation of employment income

9 Employee participation: options, incentives and trusts

10 Trading income

11 Losses

12 Land

13 Miscellaneous income

14 Annual payments, patent royalties and savings income

15 Tax shelters and insurance products

16 Trusts and settlements

17 Estates in the course of administration

18 The overseas dimension

Section 3 Capital gains tax
19 CGT - basic principles

20 CGT - entrepreneurs' relief

21 CGT - death

22 CGT - exemptions and reliefs

23 CGT - the main residence

24 CGT - gifts and sales at an undervalue

25 CGT - settlements

26 CGT - companies and shareholders

27 CGT - Offshore matters for individuals

27A Offshore trusts and CGT

Section 4 Inheritance tax
Introduction - from estate duty to inheritance tax

28 IHT - lifetime transfers

29 IHT - reservation of benefit

30 IHT - death

31 IHT - exemptions and reliefs

32 IHT - settlements: definition and classification

33 IHT - settlements not subject to the relevant property regime

34 IHT - the relevant property regime

35 IHT - excluded property and the foreign element

36 Relief against double charges to IHT

Section 5 VAT
37 VAT - the foundations

38 VAT - UK provisions

39 VAT on property

40 Practical application of VAT

Section 6 Business enterprise
41 Corporation tax

42 Company distributions and shareholders

43 Corporate groups

44 The taxation of partnerships

45 Limited liability partnerships

46 Choice of business medium

47 Incorporations, acquisitions and demergers

48 Capital allowances

Section 7 Stamp taxes
49 Stamp taxes

Section 8 Pensions
50 Pensions

Section 9 The family
51 Taxation of the family unit

52 Matrimonial breakdown

Section 10 Charities
53 Tax treatment of charities

Section 11 Europe and human rights
54 The impact of EU law

55 Human rights and taxation

Über Autor(innen)

Fairpo, Anne
Anne Fairpo, CTA (Fellow) is a barrister at Temple Tax Chambers. She advises a range of clients from listed multinationals to small start-ups on all areas of corporate tax, including cross-border taxation, and employment-related tax. She is a member and Past President of the CIOT Council and has authored many books, including Taxation of Intellectual Property (Bloomsbury Professional). Throughout her career, she has advised on tax issues relating to business structures, expansion, relocation and individual transactions, and in areas as diverse as the arts, biotechnology, online learning, telecoms, surgical equipment and reloadable payment systems.

Salter, David
David Salter is an Emeritus Reader at the Universityof Warwick. After a spell in practice, he spent his career in higher education(retiring from the University of Warwick in 2012). His teaching and researchinterests over the years lay, principally, in the law of taxation (UK andInternational). He has written and continues to write widely on the subject. Heis a member of the European Association of Tax Professors and he has had a longassociation with the Tax Research Network.

Anne Fairpo, CTA (Fellow) is a barrister at Temple Tax Chambers. She advises a range of clients from listed multinationals to small start-ups on all areas of corporate tax, including cross-border taxation, and employment-related tax. She is a member and Past President of the CIOT Council and has authored many books, including Taxation of Intellectual Property (Bloomsbury Professional). Throughout her career, she has advised on tax issues relating to business structures, expansion, relocation and individual transactions, and in areas as diverse as the arts, biotechnology, online learning, telecoms, surgical equipment and reloadable payment systems.

David Salter LLB (Hons), Solicitor (non-practising), Emeritus Reader, University of Warwick.