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Revenue Law: Principles and Practice 36th ed

Anne Fairpo, David Salter

ISBN13: 9781526505507

New Edition ISBN: 9781526511126

Previous Edition ISBN: 9781526501325

Published: September 2018

Publisher: Bloomsbury Professional

Country of Publication: UK

Format: Paperback

Price: Out of print

Also available as

eBook (ePub)
9781526505514
out of print

£169.00

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.

Subjects:: Taxation

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