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Davies: Principles of Tax Law 9th ed (eBook)


ISBN13: 9780414075788
Published: August 2020
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: eBook (ProView)
Price: £36.95
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Davies: Principles of Tax Law is an accessible and straightforward guide to the legal constructs underlying the UK tax system. Since its first edition in 1980 the work has sought to distil not only the statutory material but also the substantial number of judicial decisions on tax law into an understandable form. The work explains the various principles underlying the six major taxes – income tax, national insurance, corporation tax, capital gains tax, inheritance tax and VAT – and how they work in practice. Major pieces of legislation and relevant case law are discussed to provide an insight into how tax law has developed and is applied.

NEW TO THIS EDITION

  • The expansion of IR 35 to personal service companies in the private sector
  • New rules for termination payments to employees
  • Further devolution of tax powers
  • New buildings and structures allowance
  • Restriction of relief from capital gains tax for landlords
  • Limits to renamed Business Asset Disposal Relief
  • Changes to the taxation of income from property
  • The effect of Brexit on VAT
  • Input tax relief on downstream activities
  • Subsidised activities and VAT
Davies: Principles of Tax Law continues to demystify tax law making it an essential textbook for undergraduates and an ideal source of reference for practitioners requiring a simple guide to the subject.

Subjects:
Taxation, eBooks
Contents:
PART ONE INTRODUCTION
CHAPTER 1 UNDERSTANDING TAX
CHAPTER 2 NATIONAL, INTERNATIONAL AND LOCAL TAX
CHAPTER 3 HANDLING TAX LAWS
CHAPTER 4 TAX ADMINISTRATION
PART TWO TAXATION OF INCOME
CHAPTER 5 TRADING INCOME AND LOSSES
CHAPTER 6 PROPERTY INCOME
CHAPTER7 INTELLECTUAL PROPERTY AND OTHER INCOME
CHAPTER 8 CAPITAL ALLOWANCES
CHAPTER 9 EMPLOYMENT INCOME
CHAPTER 10 PENSIONS AND SOCIAL SECURITY INCOME
CHAPTER 11 SAVINGS AND INVESTMENT INCOME
CHAPTER 12 TAXATION OF TRUSTS, ESTATES AND CHARITIES
CHAPTER 13 TAXATION OF INDIVIDUALS
CHAPTER 14 TAXATION OF COMPANIES
PART THREE TAXATION OF CAPITAL GAINS
CHAPTER 15 CAPITAL GAINS TAX
CHAPTER 16 GAINS AND LOSSES
CHAPTER 17 EXEMPTIONS AND RELIEFS
PART FOUR INHERITANCE TAX
CHAPTER 18 EVOLUTION OF INHERITANCE TAX
CHAPTER 19 CHARGEABLE TRANSFERS
CHAPTER 20 EXEMPTIONS AND RELIEFS
CHAPTER 21 COMPUTATION
CHAPTER 22 SETTLED PROPERTY
CHAPTER 23 LIABILITY AND INCIDENCE
CHAPTER 24 ADMINISTRATION AND COLLECTION
PART FIVE VALUE ADDED TAX
CHAPTER 25 THE CHARGE TO VAT
CHAPTER 26 VAT RATES AND EXEMPTIONS
CHAPTER 27 VAT COMPUTATION AND ACCOUNTABILITY