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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Tiley's Revenue Law 10th ed isbn 9781509959433

Tiley's Revenue Law 9th ed

Glen Loutzenhiser

ISBN13: 9781509921331

New Edition ISBN: 9781509959433

Previous Edition ISBN: 9781509911455

Published: August 2019

Publisher: Hart Publishing

Country of Publication: UK

Format: Paperback

Price: Out of print

This is the ninth edition of John Tiley's major text on revenue law, now restructured to cover the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax, as well as incorporating sections dealing with Corporation Tax, International and European Tax, Savings and Charities.

This new version of Revenue Law is fully revised and updated for the latest case law, statutory and other developments.

The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems.

Subjects:: Taxation

Contents:: PART I: INTRODUCTION TO UK TAX LAW; 1. Definitions and Theories; 2. Jurisdiction: The Taxing Power; 3. Sources; 4. The Setting of the Tax System; 5. Tax Avoidance; PART II: INCOME TAX; 6. Historical Introduction; 7. Income Tax: Basic Concepts; 8. The Tax Unit; 9. Taxation and Social Security; 10. Deductions and Credits for Taxpayer Expenditure and Losses; 11. Personal Reliefs and Tax Reductions; 12. Calculations; 13. Employment Income: Scope and PAYE; 14. Employment Income: Emoluments/Earnings; 15. Benefits in Kind and the Convertibility Principle; 16. The Benefits Code and Exemptions; 17. Employee Share Schemes; 18. Employment Income: Deductions and Expenses; 19. Business Income-Part I: Scope; 20. Business Income-Part II: Basis of Assessment and Loss Relief; 21. Business Income-Part III: Principles and Receipts; 22. Business Income-Part IV: Trading Expenses; 23. Business Income-Part V: Timing and Trading Stock (Inventory); 24. Capital Allowances; 25. Income from Land in the United Kingdom; 26. Savings Income: Interest and Premium, Bond and Discount; 27. Miscellaneous Income Including Annual Payments; 28. Income Not Otherwise Charged; 29. Trusts; 30. Death and Estates; 31. Income Splitting: Arrangements and Settlements; PART III: CAPITAL GAINS TAX; 32. Introduction and Policy; 33. Structure and Elements; 34. Assets; 35. Disposals: (1) General; 36. Disposals: (2) Gifts, Bargains Not at Arm's Length and Other Gratuitous Transactions; 37. Leases; 38. Options; 39. Death; 40. Trusts; 41. Shares, Securities and Other Fungible Assets; 42. Capital Gains Tax and Business; 43. Computation of Gains; PART IV: INHERITANCE TAX; 44. Inheritance Tax: Introduction; 45. Transfers of Value by Disposition; 46. Death; 47. Gifts with Reservation; 48. Settled Property: Introduction; 49. Trusts with Interests in Possession; 50. Relevant Property Trusts with No Qualifying Interest in Possession; 51. Favoured Trusts; 52. Companies; 53. Exempt Transfers: Conditions and Allocation Where Partly Exempt; 54. Particular Types of Property; 55. Valuation: Rules, Charges and Reliefs; 56. Accountability and Administration; 57. Incidence of Tax; 58. International; PART V: CORPORATION TAX; 59. Corporation Tax-Introduction, History and Policy; 60. Structure; 61. Distributions; 62. Computation (1): General Rules; 63. Computation (2): Accounting-based Rules for Specific Transactions; 64. Groups and Consortium Companies: General; 65. Control, Groups and Consortium Companies: Capital Gains; 66. Exempt Distributions: Demergers; 67. Close Companies; 68. Anti-avoidance: Special Provisions; PART VI: INTERNATIONAL AND EUROPEAN UNION TAX; 69. International Tax: Introduction and Connecting Factors; 70. Enforcement of Foreign Revenue Laws; 71. UK Residents and Foreign Income; 72. Source: The Non-resident and the UK Tax System; 73. Controlled Foreign Companies; 74. Capital Gains; 75. Unilateral Relief Against Double Taxation; 76. Double Taxation: UK Treaty Relief; 77. European Union Tax Law; PART VII: TAX-PREFERRED SAVINGS AND CHARITIES; 78. Favoured Methods; 79. Investment Intermediaries; 80. Pensions; 81. Charities