Revenue Law: Principles and Practice

37. Auflage 2019
ISBN: 978-1-5265-1112-6
Verlag: Bloomsbury

Buch, Englisch, 1952 Seiten, Paperback, Format (B × H): 156 mm x 234 mm

This title has been used as a 'go to' reference source for undergraduate students on business and finance courses for the past fifteen years. Under the new general editors, Anne Fairpo and David Salter, the content is being refocussed to ensure it remains relevant to the student market.

The book provides readers with an understanding the law relating to all areas of UK taxation with extensive cross references to HMRC guidance, tax legislation and relevant case summaries.

It is structured to allow the reader to quickly find information on the area of tax that interests them, and includes chapters on the impact of EU law, and Human Rights and Taxation.

The new edition will be updated in line with Finance Act 2019, including changes to the law around stamp duty land tax, capital allowances, and UK property income of non-UK resident companies.

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
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 Deduction of tax at source - annual payments and others

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 CGT - offshore trusts

Section 4 Inheritance tax
Introduction to inheritance tax

31 IHT - lifetime transfers

32 IHT - reservation of benefit

33 IHT - death

34 IHT - exemptions and reliefs

35 IHT - settlements: definition and classification

36 IHT - settlements not subject to the relevant property regime

37 IHT - the relevant property regime

38 IHT - excluded property and the foreign element

39 Relief against double charges to IHT

Section 5 The family
Introduction to taxation issues for the family

40 Taxation of the family unit

41 Matrimonial breakdown

Section 6 Business enterprise
Introduction to business tax

42 Corporation tax

43 Company distributions and shareholders

44 Corporate groups

Introduction to partnership tax

45 The taxation of partnerships

46 Limited liability partnerships

47 Choice of business medium

48 Incorporations, acquisitions and demergers

49 Taxation of intellectual property

Section 7 VAT
Introduction to VAT

50 VAT - the foundations

51 VAT - UK provisions

52 VAT on property

53 Practical application of VAT

Section 8 Transaction taxes
Introduction - evolution from a charge on documents to self-assessment

54 Transaction taxes, including stamp taxes

Section 9 Charities
Introduction to the taxation of charities

55 Tax treatment of charities

Section 10 Europe and human rights
Introduction to tax issues in Europe

56 The impact of EU law

57 Human rights and taxation

Über Autor(innen)

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.

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.

Anne Fairpo, CTA (Fellow) is a barrister at Temple Tax Chambers.

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