Tiley and Collison's UK tax guide

著者

• Tiley, John
• Collison, David
• Gordon, Keith M.
• Montes Manzano, Ximena

書誌事項

Tiley and Collison's UK tax guide

John Tiley, David Collison

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

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

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA38380735
• ISBN:
  • 0406890927
  • 0406899630
  • 040698882X
  • 0406931577
  • 0406940584
  • 1405712384
  • 9781405725170
  • 9781405729000
  • 9781405742498
  • 9781405751650
  • 9781405758086
  • 9781405770392
  • 9781405788342
  • 9781405795210
  • 9781474303637
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: v.
• 大きさ: 24 cm
• 件名:
  • LCSH : Taxation -- Law and legislation -- Great Britain