Revenue law

著者

書誌事項

Revenue law

John Tiley ; assisted by Glen Loutzenhiser

Hart, 2008

6th ed

  • : pbk

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注記

Includes bibliographical references

内容説明・目次

内容説明

This is the 6th Edition of John Tiley's major text on revenue law. Following a familiar pattern it has been extensively revised to incorporate changes wrought over the last three years. This period has seen the completion of the major income tax revision flowing from the Tax Law Rewrite Project. This edition therefore takes the text of ITEPA, ITTOIA and ITA as the starting point for explaining the details of income tax but retains the references to the former enactments. Those familiar with the old law of income tax but wanting to find their way round the new will find this work particularly valuable. The basic structure remains the same. The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. The new edition covers the same taxes as the 5th edition, ie Income Tax, Capital Gains Tax, Corporation Tax and Inheritance Tax. Its sections include material on international matters and the taxation of savings; attention has also been paid to the impact of EC law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other country's tax systems.

目次

PART I INTRODUCTION1 Definitions and Theories 2 Jurisdiction: The Taxing Power 3 Sources 4 The Setting of the Tax System 5 The Control of Avoidance PART II INCOME TAX6 Historical Introduction 7 Income Tax: Basic Concepts 8 The Tax Unit 9 Taxation and Social Security 10 Deductions and Credits for Taxpayer Expenditure and Losses 11 Personal Reliefs and Tax Reductions 12 Calculations 13 Employment Income: Scope 14 Employment Income: Emoluments/Earnings 15 Benefits in Kind, s 62, the Benefits Code Part I: Exemptions and Exclusions 16 Benefits Code II: Not Low Paid Employees 17 Securities: Income and Exemptions 18 Employment Income: Deductions and Expenses ITEPA Part 5 19 Business IncomePart I: Scope 20 Business IncomePart II: Basis of Assessment and Loss Relief 21 Business IncomePart III: Principles and Receipts 22 Business IncomePart IV: Trading Expenses 23 Business IncomePart V: Timing and Trading Stock (Inventory) 24 Capital Allowances 25 Income from Land in the United Kingdom: Schedule A, ITTOIA Part 3 26 ITTOIA Part 4 Savings Income: Interest and Premium, Bond and Discount: Schedule D, Case III 27 Miscellaneous Income I including Annual Payments: ITTOIA Part 5 Schedule D, Case III 28 Income not Otherwise Charged: Part 5 Chapter 8 (Schedule D, Case VI) 29 Trusts 30 Death and Estates 31 Income Splitting: Arrangements and Settlements PART III CAPITAL GAINS TAX32 Introduction and Policy 33 Structure and Elements 34 Assets 35 Disposals: (1) General 70936 Disposals: (2) Gifts, Bargains Not at Arm's Length and Other Gratuitous Transactions 37 Leases 38 Options 39 Death 40 Trusts 41 Shares, Securities and other Fungible Assets 42 CGT and Business 43 Computation of Gains PART IV CORPORATION TAX44 Corporation TaxIntroduction History and Policy 45 Structure 46 Distributions and ITTOIA Part 4 Chapter 3 47 Computation (1): General Rules 48 Computation (2): Accounting Based Rules for Specific Transactions 49 Groups and Consortium Companies: General 50 Control, Groups and Consortium Companies: Capital Gains 51 Exempt Distributions: Demergers 52 Close Companies PART V CHARITIES53 Charities PART VI SAVINGS54 Savings (1): Favoured Methods 55 Savings (2): Investment Intermediaries 56 Savings (3): Pensions PART VII ANTI-AVOIDANCE57 Anti-Avoidance: Special Provisions PART VIII INTERNATIONAL58 International Tax: Prologue and Connecting Factors 59 Enforcement of Foreign Revenue Laws 60 UK Residents and Foreign Income 61 Source: The Non-Resident and the UK Tax System 62 Controlled Foreign Companies Resident in Low Tax Areas 63 Capital Gains 64 Relief against Double Taxation: Unilateral Tax Credit 65 Double Taxation: UK Treaty Relief PART IX INHERITANCE TAX66 Inheritance Tax: Introduction 67 Transfers of Value by Disposition 68 Death 69 Gifts with Reservation 70 Settled Property: Introduction 71 Trusts with Interests in Possession 72 Relevant Property Trusts with No Qualifying Interest in Possession 73 Favoured Trusts 74 Companies 75 Exempt Transferees: Conditions and Allocation Where Partly Exempt 76 Particular Types of Property 77 Valuation: Rules, Charges and Reliefs 78 Accountability and Administration 79 Incidence of Tax 80 International

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