Tiley and Collison's UK tax guide
著者
書誌事項
Tiley and Collison's UK tax guide
Butterworths, 1997-
- 1997-98
- 1998-99
- 1999-2000
- 2000-01
- 2001-02
- 2006-07
- 2007-08
- 2008-09
- 2009-10
- 2010-11
- 2011-12
- 2012-13
- 2014-15
- 2015-16
- 2018-19
- タイトル別名
-
Tiley and Collison UK tax guide
Tiley & Collison UK tax guide
Tiley & Collison's UK tax guide
Tolley's Tiley & Collison's UK tax guide
大学図書館所蔵 全26件
注記
"The chartered institute of taxation"--Cover
"Tolley's Tiley & Collison's UK tax guide."--2014-15, Cover
1997-98. 15th ed. -- 1998-99. 16th ed. -- 1999-2000. 17th ed. -- 2000-01. 18th ed. -- 2001-02. 19th ed. -- 2006-07. 24th ed. -- 2007-08. 25th ed. -- 2008-09. 26th ed. -- 2010-11. 28th ed. -- 2011-12. 29th ed. -- 2012-13. 30th ed. -- 2014-15. 32nd ed. -- 2015-16. 33rd ed. -- 2018-19. 34rd ed
Imprint varies: LexisNexis Butterworths; Tolley
2014-15, 2018-19. edited by Keith M. Gordon, Ximena Montes Manzano
Includes index
内容説明・目次
- 巻冊次
-
1997-98 ISBN 9780406890924
内容説明
This guide examines all the principal taxes, including VAT, stamp duty and national insurance contributions, showing how they work and the policy behind the statutory provisions. It contains the most recent legislation and case law up to August 1997, the changes from both 1997 Finance Acts, major developments in the area over the previous year, and extended coverage of capital gains tax.
目次
- Income tax
- capital gains tax
- corporation tax
- savings
- anti-avoidance
- the international dimension
- inheritance tax
- National Insurance contributions
- stamp duty and stamp duty reserve tax
- value added tax.
- 巻冊次
-
1998-99 ISBN 9780406899637
内容説明
This guide adopts a practical approach to the UK tax law providing guidance for the practitioner and is also suitable for students studying for the CIOT examination. It examines the working of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. It is fully cross-referenced to the major Butterworths looseleaf works. This edition is up-to-date, incorporating statute and case law up to the date of the date of the Royal Assent of the Finance Act 1998.
- 巻冊次
-
2000-01 ISBN 9780406931573
内容説明
This tax guide, by Tiley and Collison, is based on Butterworth's "UK Tax Guide". It adopts a practical approach to the UK tax law providing guidance for the practitioner and for students studying for the CIOT examination. It explores the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary seeks to make the complex subject of revenue law interesting and easy to understand. The text is fully cross-referenced to the major loose-leaf works by Butterworths. The 2000-2001 edition is up-to-date, incorporating statute and case law up to the date of the royal assent of the Finance Act 2000.
目次
- Income tax
- corporation tax
- capital gains tax
- inheritance tax
- National Insurance contributions
- VAT
- savings
- anti-avoidance
- the international dimension
- stamp duty and stamp duty reserve tax.
- 巻冊次
-
2001-02 ISBN 9780406940582
内容説明
Based on "Butterworths UK Tax Guide",this work adopts a practical approach to the UK tax law providing guidance for the practitioner and is also suited for students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. It is fully cross-referenced to the major Butterworths looseleaf works, and incorporates statute and case law up to the date of the royal assent of the Finance Act 2000.
- 巻冊次
-
1999-2000 ISBN 9780406988829
内容説明
Adopting a practical approach, this work provides guidance for the practitioner and students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. This work incorporates the statue and case law of the Finance Act 1999.
目次
- Income tax
- corporation tax
- capital cains tax
- inheritance tax
- national insurance contributions
- VAT
- savings
- anti-avoidance
- the international dimension
- stamp duty and stamp duty reserve tax.
- 巻冊次
-
2006-07 ISBN 9781405712385
内容説明
"Tiley & Collison's UK Tax Guide" is based on "Butterworths UK Tax Guide", which has been used by practitioners for over 20 years. "Tiley & Collison's UK Tax Guide" adopts a practical approach to UK tax law providing essential guidance for the practitioner and is also ideally suited for students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary makes the complex subject of revenue law interesting and easy to understand. It is fully cross-referenced to the major "LexisNexis Butterworths" looseleaf works. Published in the autumn, the 2006-07 edition is fully up-to-date incorporating statute and case law up to the date of Royal Assent to the Finance Act 2006. It comes with expert commentaries from Peter Arrowsmith (NIC), Patrick Cannon (Stamp Duties) and Charles Barcroft (VAT).
目次
- "PART I - Fundamentals
- PART II - Income Tax
- PART III - Capital Gains Tax
- PART IV - Corporation Tax
- PART V - Savings
- PART VI - The International Dimension
- PART VII - Inheritance Tax
- PART VIII - National Insurance Contributions
- PART IX - Stamp Taxes
- PART X - Value Added Tax
- Tables and Index"
- 巻冊次
-
2007-08 ISBN 9781405725170
内容説明
"Tiley & Collison's UK Tax Guide" adopts a practical approach to UK tax law providing essential guidance for the practitioner and is also ideally suited for students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary makes the complex subject of revenue law interesting and easy to understand.It is fully cross-referenced to the major "LexisNexis Butterworths" looseleaf works. Published in the autumn, the 2007-08 edition is fully up-to-date incorporating statute and case law up to the date of Royal Assent to the Finance Act 2007.It comes with expert commentaries from Peter Arrowsmith (NIC), Patrick Cannon (Stamp Duties) and Charles Barcroft (VAT).
目次
- PART I - Fundamentals
- PART II - Income Tax
- PART III - Capital Gains Tax
- PART IV - Corporation Tax
- PART V - Savings
- PART VI - The International Dimension
- PART VII - Inheritance Tax
- PART VIII - National Insurance Contributions
- PART IX - Stamp Taxes
- PART X - Value Added Tax
- Tables and Index.
- 巻冊次
-
2008-09 ISBN 9781405729000
内容説明
Tiley & Collison's "UK Tax Guide" adopts a practical approach to UK tax law providing essential guidance for the practitioner and is also ideally suited for students studying for the CIOT examination. It examines the working of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary makes the complex subject of revenue law interesting and easy to understand.It is fully cross-referenced to the major LexisNexis loose leaf works. Published in the autumn, the 2008-09 edition is fully up-to-date incorporating statute and case law up to the date of Royal Assent to the Finance Act 2008.It comes with expert commentaries from Peter Arrowsmith (NIC), Patrick Cannon (Stamp Duties) and Charles Barcroft (VAT).
目次
- PART I - Fundamentals
- PART II - Income Tax
- PART III - Capital Gains Tax
- PART IV - Corporation Tax
- PART V - Savings
- PART VI - The International Dimension
- PART VII - Inheritance Tax
- PART VIII - National Insurance Contributions
- PART IX - Stamp Taxes
- PART X - Value Added Tax
- Tables and Index.
- 巻冊次
-
2009-10 ISBN 9781405742498
内容説明
"Tiley & Collison's UK Tax Guide" adopts a practical approach to UK tax law providing essential guidance for the practitioner and is also ideally suited for students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary makes the complex subject of revenue law interesting and easy to understand. It is fully cross-referenced to the major LexisNexis looseleaf works. Published in the autumn, the 2009-10 edition is fully up-to-date incorporating statute and case law up to the date of Royal Assent to the Finance Act 2009. It comes with expert commentaries from Patrick Cannon (Stamp Duties) and Charles Barcroft (VAT).
目次
- "PART I - Fundamentals
- PART II - Income Tax
- PART III - Capital Gains Tax
- PART IV - Corporation Tax
- PART V - Savings
- PART VI - The International Dimension
- PART VII - Inheritance Tax
- PART VIII - National Insurance Contributions
- PART IX - Stamp Taxes
- PART X - Value Added Tax
- Tables and Index"
- 巻冊次
-
2010-11 ISBN 9781405751650
目次
- "PART I - Fundamentals
- PART II - Income Tax
- PART III - Capital Gains Tax
- PART IV - Corporation Tax
- PART V - Savings
- PART VI - The International Dimension
- PART VII - Inheritance Tax
- PART VIII - National Insurance Contributions
- PART IX - Stamp Taxes
- PART X - Value Added Tax
- Tables and Index"
- 巻冊次
-
2011-12 ISBN 9781405758086
目次
- "PART I - Fundamentals
- PART II - Income Tax
- PART III - Capital Gains Tax
- PART IV - Corporation Tax
- PART V - Savings
- PART VI - The International Dimension
- PART VII - Inheritance Tax
- PART VIII - National Insurance Contributions
- PART IX - Stamp Taxes
- PART X - Value Added Tax
- Tables and Index"
- 巻冊次
-
2012-13 ISBN 9781405770392
内容説明
"Tiley & Collison's UK Tax Guide" adopts a practical approach to UK tax law providing essential guidance for the practitioner and is also ideally suited for students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary makes the complex subject of revenue law interesting and easy to understand. It is fully cross-referenced to the major LexisNexis looseleaf works. Published in the autumn, the 2012-13 edition is fully up-to-date incorporating statute and case law up to the date of Royal Assent to the Finance Act 2012.
目次
- PART I - Fundamentals
- PART II - Income Tax
- PART III - Capital Gains Tax
- PART IV - Corporation Tax
- PART V - Savings
- PART VI - The International Dimension
- PART VII - Inheritance Tax
- PART VIII - National Insurance Contributions
- PART IX - Stamp Taxes
- PART X - Value Added Tax
- Tables and Index.
- 巻冊次
-
2014-15 ISBN 9781405788342
内容説明
Tiley & Collison's UK Tax Guide 2014-15 offers a thorough examination of the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. This edition has been helpfully updated to incorporate the latest statute and case law up to the date of Royal Assent to the Finance Act 2014. It is fully cross-referenced to major LexisNexis looseleaf works, consolidating your research efforts and bringing you fully up-to-date.
目次
- PART I - Fundamentals
- PART II - Income Tax
- PART III - Capital Gains Tax
- PART IV - Corporation Tax
- PART V - Savings
- PART VI - The International Dimension
- PART VII - Inheritance Tax
- PART VIII - National Insurance Contributions
- PART IX - Stamp Taxes
- PART X - Value Added Tax
- Tables and Index.
- 巻冊次
-
2015-16 ISBN 9781405795210
内容説明
Tiley & Collison's UK Tax Guide 2015-16 offers a thorough examination of the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. This edition has been helpfully updated to incorporate the latest statute and case law up to the date of Royal Assent to the Finance Act 2015. It is fully cross-referenced to major LexisNexis looseleaf works, consolidating your research efforts and bringing you fully up-to-date.
目次
1 Sources of tax law
2 The impact of EU law
3 Avoidance - judicial principles
4 Tax administration - an overview
5 Tax administration - the mechanics
6 Deduction of tax from earned income
7 Penalties
8 Anti-avoidance legislation (overarching)
9 Specific anti-avoidance legislation
10 Allowances and reliefs
11 Income tax-general
12 Computation of income tax liability
13 Tax reliefs
14 Employment income
15 Employment income provided through third parties - disguised remuneration
16 Income from trades, professions and vocations
17 Capital allowances
18 Property income
19 Savings income
20 Miscellaneous income
21 High income child benefit charge
22 Pre-owned assets
23 Annual Tax on Enveloped Dwellings
24 Trusts
25 Charities
26 Gifts to the Nation
27 Estates in the course of administration
28 The Settlement Code
29 Transfer of assets abroad
30 Gains and chargeability
31 Exemptions and reliefs
32 Assets and disposals
33 Death
34 Settled property
35 Shares and companies
36 Businesses and CGT
37 Land and buildings
38 Computation of gains and losses
39 Profits and chargeability
40 Distributions
41 Loan relationships, foreign exchange, intellectual property and Islamic finance
42 Groups, consortia and substantial shareholdings
43 Close companies
44 Investment companies
45 Controlled foreign companies
46 Savings products with tax exemptions or reliefs
47 Venture capital investment schemes
48 Pensions
49 Residence and domicile
50 Enforcement of foreign revenue laws
51 Foreign income and capital gains of residents
52 Taxation of overseas trusts
53 Offshore funds
54 The foreign taxpayer and the United Kingdom tax system
55 Double taxation relief
56 Introduction
57 Transfers of value by disposition
58 Death
59 Gifts with reservation
60 Settled property
61 Exempt transfers
62 Business and agricultural property reliefs and timber relief
63 Relief for artwork and heritage property
64 Valuation
65 Liability for payment of IHT
66 Foreign element
67 The contributory scheme
68 The employed earner
69 Employment earnings
70 Employer and employee contributions
71 The self-employed earner
72 Interaction with benefits
73 The international dimension
74 Administration
75 Stamp duty - general
76 Heads of charge
77 Stamp duty in specific situations
78 Companies - stamp duty (and stamp duty reserve tax)
79 Companies - reliefs
80 Stamp duty reserve tax
81 Stamp duty land tax
82 Scottish Land and Buildings Transaction
83 Introduction
84 Registration
85 The charge to tax
86 Tax credits, repayments and refunds
87 Accounting and payment
88 Exemption
89 The zero rate
90 The reduced rate
- 巻冊次
-
2018-19 ISBN 9781474303637
内容説明
Tiley & Collison's UK Tax Guide 2017-18 offers a thorough examination of the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. This edition has been helpfully updated to incorporate the latest statute and case law up to the date of Royal Assent to the Finance Act 2017. It is fully cross-referenced to major LexisNexis looseleaf works, consolidating your research efforts and bringing you fully up-to-date.
目次
1 Sources of tax law
2 The impact of EU law
3 Avoidance - judicial principles
4 Tax administration - an overview
5 Tax administration - the mechanics
6 Deduction of tax from earned income
7 Penalties
8 Anti-avoidance legislation (overarching)
9 Specific anti-avoidance legislation
10 Allowances and reliefs
11 Income tax-general
12 Computation of income tax liability
13 Tax reliefs
14 Employment income
15 Employment income provided through third parties - disguised remuneration
16 Income from trades, professions and vocations
17 Capital allowances
18 Property income
19 Savings income
20 Miscellaneous income
21 High income child benefit charge
22 Pre-owned assets
23 Annual Tax on Enveloped Dwellings
24 Trusts
25 Charities
26 Gifts to the Nation
27 Estates in the course of administration
28 The Settlement Code
29 Transfer of assets abroad
30 Gains and chargeability
31 Exemptions and reliefs
32 Assets and disposals
33 Death
34 Settled property
35 Shares and companies
36 Businesses and CGT
37 Land and buildings
38 Computation of gains and losses
39 Profits and chargeability
40 Distributions
41 Loan relationships, foreign exchange, intellectual property and Islamic finance
42 Groups, consortia and substantial shareholdings
43 Close companies
44 Investment companies
45 Controlled foreign companies
46 Savings products with tax exemptions or reliefs
47 Venture capital investment schemes
48 Pensions
49 Residence and domicile
50 Enforcement of foreign revenue laws
51 Foreign income and capital gains of residents
52 Taxation of overseas trusts
53 Offshore funds
54 The foreign taxpayer and the United Kingdom tax system
55 Double taxation relief
56 Introduction
57 Transfers of value by disposition
58 Death
59 Gifts with reservation
60 Settled property
61 Exempt transfers
62 Business and agricultural property reliefs and timber relief
63 Relief for artwork and heritage property
64 Valuation
65 Liability for payment of IHT
66 Foreign element
67 The contributory scheme
68 The employed earner
69 Employment earnings
70 Employer and employee contributions
71 The self-employed earner
72 Interaction with benefits
73 The international dimension
74 Administration
75 Stamp duty - general
76 Heads of charge
77 Stamp duty in specific situations
78 Companies - stamp duty (and stamp duty reserve tax)
79 Companies - reliefs
80 Stamp duty reserve tax
81 Stamp duty land tax
82 Scottish Land and Buildings Transaction
83 Introduction
84 Registration
85 The charge to tax
86 Tax credits, repayments and refunds
87 Accounting and payment
88 Exemption
89 The zero rate
90 The reduced rate
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