Revenue law : principles and practice
著者
書誌事項
Revenue law : principles and practice
Butterworths, 1999
17th ed. / Chris Whitehouse, with Loraine Watson ... [et al.]
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注記
Previous ed.: 1998
Includes index
内容説明・目次
内容説明
This edition is revised and updated to include recent cases and of the 1999 Finance Act. It is recommended reading for the CIOT exams.
目次
- UK taxation - structure and philosophy
- administrative machinery
- general principles
- computation - charges, allowances and rates
- schedule E - offices and employments
- schedule D -trades and professions
- losses
- land
- schedule D case 6 -residual
- schedule D case 3 - annual payments
- trusts and settlements
- estate in the course of administration
- the overseas dimension
- capital gains tax - basic principles
- capital gains tax - death
- capital gains tax - exemption and relief
- capital gains tax - gifts and sales at undervalue
- capital gains tax -settlements
- capital gains tax - companies and shareholders
- capital gains tax - the foreign element
- introduction - from estate duty to inheritance tax
- inheritance tax - lifetime transfers
- inheritance tax - death
- inheritance tax - exemptions and reliefs
- inheritance tax - settlements - definition and classification
- inheritance tax - settlements with an interest in possession
- inheritance tax - excluded property and the foreign element
- corporation tax
- company distributions and shareholders
- the taxation of corporate groups
- the taxation of partnerships
- stamp duty
- VAT on property
- capital allowances
- the "Ramsay principle", tax planning and anti-avoidance legislation
- choice of business medium
- incorporations, acquisitions and demergers
- employee participation
- options, incentives, trust and profit related pay
- taxation of the family unit
- matrimonial breakdown
- tax treatment of charities
- the basis of assessment
- schedule D cases 1 and 2 (including partnerships)
- inheritance tax forms -completing the IHT
- relief against double charges to IHT
- pensions
- foreign exchange gains and losses and financial instruments for managing interest rate and currency risk.
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