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Vol 21 No 9 Sept/Oct 2016

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Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax 7th ed (eBook)

ISBN13: 9781782250050
Published: October 2012
Publisher: Hart Publishing
Country of Publication: UK
Format: eBook (ePub)
Price: Out of print
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This is the 7th Edition of John Tiley's major text on revenue law, now massively restructured to focus upon the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax.

What were previously sections dealing with Corporation Tax, International and European Tax, Savings and Charities have been spun-off to an entirely new book entitled Advanced Topics in Revenue Law which is published in January 2013.

While this narrowing of the scope of Revenue Law means that it focuses on the most important UK taxes, its reduced size also makes it a more manageable and portable volume for law students and practitioners.

As with previous editions, the text has been revised to incorporate changes wrought by new enactments in the past four years. This however remains the only book on tax law which continues to explain the new law found in ITEPA, ITTOIA and ITA in light of its legislative predecessors, with references to the former enactments still remaining where relevant. 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 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. 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.

Taxation, eBooks
List of Abbreviations
Table of Cases

1. Definitions and Theories
2. Jurisdiction: The Taxing Power
3. Sources
4. The Setting of the Tax System
5. Tax Avoidance

6. 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 and PAYE
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. Employment Share Schemes: A Brief Overview
18. Employment Income: Deductions and Expenses
19. Business Income-Part I: Scope
20. Business Income-Part II: Basis of Assessment and Loss Relief
21. Business Income-Part III: Principles and Receipts
22. Business Income-Part IV: Trading Expenses
23. Business Income-Part V: Timing and Trading Stock (Inventory)
24. Capital Allowances: A Brief Overview
25. Income from Land in the United Kingdom
26. Savings Income: Interest and Premium, Bond and Discount
27. Miscellaneous Income Including Annual Payments
28. Income not Otherwise Charged
29. Trusts
30. Death and Estates
31. Income Splitting: Arrangements and Settlements

32. Introduction and Policy
33. Structure and Elements
34. Assets
35. Disposals: (1) General
36. 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

44. Inheritance Tax: Introduction
45. Transfers of Value by Disposition
46. Death
47. Gifts with Reservation
48. Settled Property: Introduction
49. Trusts with Interests in Possession
50. Relevant Property Trusts with No Qualifying Interest in Possession
51. Favoured Trusts
52. Companies
53. Exempt Transferees: Conditions and Allocation Where Partly Exempt
54. Particular Types of Property
55. Valuation: Rules, Charges and Reliefs
56. Accountability and Administration
57. Incidence of Tax
58. International