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Tiley's Revenue Law 10th ed (eBook)

Glen Loutzenhiser

ISBN13: 9781509959457

Published: May 2022

Publisher: Hart Publishing

Country of Publication: UK

Format: eBook (ePub)

Price: £72.00
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9781509959433

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This is the 10th edition of John Tiley’s classic textbook on revenue law, covering the UK tax system, income tax, capital gains tax, inheritance tax and corporation tax, as well as incorporating sections dealing with international and European tax, savings, charities, and - new to this edition - value added tax and stamp duties.

The new edition has been comprehensively revised and fully updated with the latest case law, statutory and other developments, including the Finance Act 2021. The book’s companion website provides bonus chapters on investment intermediaries, pensions, charities, and the UK’s value added tax and stamp duties. The companion website will also supply annual updates to the print edition as well as study questions to help students navigate this complex subject.

The book is designed for students taking modules in tax law in the final year of their law degree, or for more advanced courses. It is also a valuable resource for academics and professionals in the field. It provides an account of the rules as well as 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 to give readers a contextual overview of the subject.

Accompanying online resources for this title can be found at bloomsbury.pub/tileys-revenue-law. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.

Glen Loutzenhiser is Associate Professor of Tax Law, University of Oxford and Tutorial Fellow in Law of St Hugh's College, Oxford, UK.

Subjects:: Taxation, eBooks

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; Bonus chapters – available on Companion Website:; Part VII: Tax-Preferred Savings and Charities; 78. Favoured Methods; 79. Investment Intermediaries; 80. Pensions; 81. Charities; 82. Value Added Tax and Stamp Duties