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Revenue Law: Principles and Practice Natalie Lee

Revenue Law: Principles and Practice By Natalie Lee

Revenue Law: Principles and Practice by Natalie Lee

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Revenue Law: Principles and Practice Summary

Revenue Law: Principles and Practice by Natalie Lee

Now in its 31st 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 provides a clear and detailed explanation of the law, with a wealth of practical examples. It is fully revised and updated to the latest Finance Act, covering the latest case law and developments in practice. Contents includes: Section 1 Introduction; Section 2 Income tax; Section 3 Capital gains tax; Section 4 Inheritance tax; Section 5 VAT; Section 6 Business enterprise; Section 7 Stamp taxes; Section 8 Pensions; Section 9 The family; Section 10 Charities; Section 11 Europe and human rights. KEY FEATURES Offers detailed table of statutes, table of statutory instruments and table of cases; Provides information relating to Income Tax, Capital Gains Tax, Inheritance Tax, VAT, Business Enterprise and much more; Written by a team of leading professionals with a wealth of experience in this area. An expert guide which proves extremely popular with both practitioners and students of taxation. Previous ISBN: 9781847669629

About Natalie Lee

Natalie Lee LLB (Hons), Barrister, Professor of Tax Law and Head of the School of Law, Southampton University

Table of 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: 6 General principles; 7 Computation charges, allowances and rates; 8 Taxation of employment income; 9 Employee participation: options, incentives and trusts; 10 Trading income; 11 Losses; 12 Land; 13 Miscellaneous income; 14 Annual payments, patent royalties and savings income; 15 Tax shelters and insurance products; 16 Trusts and settlements; 17 Estates in the course of administration; 18 The overseas dimension; Section 3 Capital gains tax: 19 CGT basic principles; 20 CGT entrepreneurs relief and former taper relief; 21 CGT death; 22 CGT exemptions and reliefs; 23 CGT the main residence; 24 CGT gifts and sales at an undervalue; 25 CGT settlements; 26 CGT companies and shareholders; 27 CGT Offshore matters for individuals; 27A Offshore trusts and CGT; Section 4 Inheritance tax: Introduction from estate duty to inheritance tax; 28 IHT lifetime transfers; 29 IHT reservation of benefit; 30 IHT death; 31 IHT exemptions and reliefs; 32 IHT settlements: definition and classification; 33 IHT settlements not subject to the relevant property regime; 34 IHT the relevant property regime; 35 IHT excluded property and the foreign element; 36 Relief against double charges to IHT; Section 5 VAT: 37 VAT the foundations; 38 VAT UK provisions; 39 VAT on property; 40 Practical application of VAT; Section 6 Business enterprise: 41 Corporation tax; 42 Company distributions and shareholders; 43 Corporate groups; 44 The taxation of partnerships; 45 Limited liability partnerships; 46 Choice of business medium; 47 Incorporations, acquisitions and demergers; 48 Capital allowances; Section 7 Stamp taxes: 49 Stamp taxes 1301; Section 8 Pensions: 50 Pensions; Section 9 The family: 51 Taxation of the family unit; 52 Matrimonial breakdown; Section 10 Charities: 53 Tax treatment of charities; Section 11 Europe and human rights: 54 The impact of EU law; 55 Human rights and taxation.

Additional information

GOR006169958
9781780431628
1780431627
Revenue Law: Principles and Practice by Natalie Lee
Natalie Lee
Used - Very Good
Paperback
Bloomsbury Publishing PLC
2013-09-30
1846
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

Customer Reviews - Revenue Law: Principles and Practice