Tolley's tax cases 1998
Author(s)
Bibliographic Information
Tolley's tax cases 1998
Tolley, c1998
22nd ed
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Note
"A comprehensive digest of reported tax decisions relevant to current legislation from 1875 to 1 January 1998"--on cover
Description and Table of Contents
Description
This is a comprehensive collection of all important cases relevant to current direct tax legislation from 1875 to 1 January 1998. It provides concise summaries that give the facts of each case as well as full case citations which give more detail. It contains more than 2500 essential court decisions, including Irish tax cases from the High Court, Court of Session, Court of Appeal, Privy Council, House of Lords and the Court of Justice of the European Communities.
Table of Contents
- Survey of 1997 decisions
- allowances of tax rates
- annual payments
- anti-avoidance
- assessments
- back duty
- building societies
- business expansion scheme
- capital allowances
- charities
- children
- claims to relief and repayment
- close companies
- clubs and societies
- compensation
- connected persons
- construction industry
- control of companies
- corporation tax
- deceased persons
- deduction of tax
- diplomatic immunity
- double tax relief
- error or mistake relief
- European Community legislation
- exchange and currency problems
- exemptions
- farming
- free-of-tax annuities
- higher rate liability
- Inland Revenue - administration
- Inland Revenue confidentiality of information
- interest of overpaid tax
- interest payable
- loss relief
- married persons
- medical insurance
- mining, etc
- rents and royalties
- mutual trading
- partnerships
- patents and copyright
- pay as you earn
- payment of tax
- penalties
- property dealing and property sales
- residence, ordinary residence and domicile
- retirement annuity relief
- returns
- revenue information powers
- schedule A
- schedule B
- schedule C
- schedule D class I and II - basis of assessment
- schedule D class I and II - commencement and cessation
- schedule D class I and II - definition of trading
- schedule D class I and II - territorial scope
- schedule D class I and II - specific businesses
- schedule D class I and II - assessable income
- schedule D class I and II - allowable deductions
- schedule D class I and II - compensation and damages
- schedule D class IV and V
- schedule D class VI
- schedule E
- settlements
- tax avoidance territorial limitation of fiscal legislation
- underwritersl capital gains tax
- inheritance tax
- petroleum revenue tax.
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