Glen Loutzenhiser

Tiley's Revenue Law (eBook, ePUB)

• Format: ePub

Produktbeschreibung

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.

Produktdetails

• Verlag: Bloomsbury UK eBooks
• Seitenzahl: 1456
• Erscheinungstermin: 5. Mai 2022
• Englisch
• ISBN-13: 9781509959457
• Artikelnr.: 64095398

Autorenporträt

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

Photo courtesy of Faculty of Law, University of Oxford.

Inhaltsangabe

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