Davies, principles of tax law
著者
書誌事項
Davies, principles of tax law
Sweet & Maxwell, 2008
6th ed. / by David W. Williams, Geoffrey Morse
- タイトル別名
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Principles of tax law
大学図書館所蔵 件 / 全5件
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Davies: Principles of Tax Law has traditionally presented the principles underlying the 5 major taxes (income tax, corporation tax, capital gains tax, inheritance tax and VAT) and analyses how each tax operates. The authors explain, as simply as possible, how the UK tax system works by discussing major pieces of legislation and relevant case law - encouraging students to look at the subject as a whole and to gain an overall picture of the system in order to fully grasp the principles of tax law.
目次
- Part 1: Introduction
- Understanding Tax
- Handling Tax Laws
- Part 2: Taxation of Income
- Assessing Income Tax
- Trading Income and Losses
- Property Income
- Intellectual Property and Other Income
- Capital Allowances
- Employment Income
- Pensions, Social Security and Credits
- Savings and Investment Income
- The Taxation of Trusts and Estates
- Taxation of Individuals
- Taxation of Companies
- Part 3: Taxation of Capital Gains
- Capital Gains Tax
- Gains and Losses
- Exemptions and Reliefs
- Part 4: Inheritance Tax
- Evolution of Inheritance Tax
- Chargeable Transfers
- Exemptions and Reliefs
- Computation
- Settled Property
- Liability and Incidence
- Administration and Collection
- Part 5: Value Added Tax
- The Charge to VAT
- VAT Rates and Exemptions
- VAT Computation and Accountability
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