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Advanced Topics in Revenue Law: Corporation Tax; International and European Tax; Savings; Charities (eBook)

Edited by: John Tiley, Glen Loutzenhiser

ISBN13: 9781782250395
Published: January 2013
Publisher: Hart Publishing
Country of Publication: UK
Format: eBook (ePub)
Price: £37.49
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The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010.

The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular.

This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners.

It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th ed, which is published simultaneously.Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable.

The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but 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 country's tax systems.

Subjects:
Taxation, eBooks
Contents:
Preface
List of Abbreviations
Table of Cases

PART I CORPORATION TAX
1. Corporation Tax-Introduction, History and Policy
2. Structure
3. Distributions
4Computation (1): General Rules
5Computation (2): Accounting Based Rules for Specific Transactions
6Capital Allowances
7Groups and Consortium Companies: General
8. Control, Groups and Consortium Companies: Capital Gains
9. Exempt Distributions: Demergers
10. Close Companies
11. Employee Share Schemes
12. Anti-Avoidance: Special Provisions

PART II INTERNATIONAL AND EUROPEAN TAX
13. International Tax: Prologue and Connecting Factors
14. Enforcement of Foreign Revenue Laws
15. UK Residents and Foreign Income
16. Source: The Non-Resident and the UK Tax System
17. Controlled Foreign Companies Resident in Low Tax Areas
18. Capital Gains
19. Relief against Double Taxation: Unilateral Tax Credit and Exemption
20. Double Taxation: UK Treaty Relief
21. European Tax

PART III SAVINGS
22. Favoured Methods
23. Investment Intermediaries
24. Pensions

PART IV CHARITIES
25. Charities

Index