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Tiley's Revenue Law 10th ed

ISBN13: 9781509959433
Previous Edition ISBN: 9781509921331
Published: May 2022
Publisher: Hart Publishing
Country of Publication: UK
Format: Paperback
Price: £80.00

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This is the 10th edition of John Tiley’s classic textbook on revenue law, covering the UK tax system, income tax, capital gains tax, inheritance tax and corporation tax, as well as incorporating sections dealing with international and European tax, savings, charities, and - new to this edition - value added tax and stamp duties.

The new edition has been comprehensively revised and fully updated with the latest case law, statutory and other developments, including the Finance Act 2021. The book’s companion website provides bonus chapters on investment intermediaries, pensions, charities, and the UK’s value added tax and stamp duties. The companion website will also supply annual updates to the print edition as well as study questions to help students navigate this complex subject.

The book is designed for students taking modules in tax law in the final year of their law degree, or for more advanced courses. It is also a valuable resource for academics and professionals in the field. It provides an account of the rules as well as 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 countries’ tax systems to give readers a contextual overview of the subject.

Accompanying online resources for this title can be found at bloomsbury.pub/tileys-revenue-law. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.

Glen Loutzenhiser is Associate Professor of Tax Law, University of Oxford and Tutorial Fellow in Law of St Hugh's College, Oxford, UK.

Part I: Introduction to UK Tax Law
1. Definitions and Theories
2. Jurisdiction: The Taxing Power
3. Sources
4. The Setting of the Tax System
5. Tax Avoidance
Part II: Income Tax
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 and the Convertibility Principle
16. The Benefits Code and Exemptions
17. Employee Share Schemes
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
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
Part III: Capital Gains Tax
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. Capital Gains Tax and Business
43. Computation of Gains
Part IV: Inheritance Tax
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 Transfers: 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
Part V: Corporation Tax
59. Corporation Tax—Introduction, History and Policy
60. Structure
61. Distributions
62. Computation (1): General Rules
63. Computation (2): Accounting-based Rules for Specific Transactions
64. Groups and Consortium Companies: General
65. Control, Groups and Consortium Companies: Capital Gains
66. Exempt Distributions: Demergers
67. Close Companies
68. Anti-avoidance: Special Provisions
Part VI: International and European Union Tax
69. International Tax: Introduction and Connecting Factors
70. Enforcement of Foreign Revenue Laws
71. UK Residents and Foreign Income
72. Source: The Non-resident and the UK Tax System
73. Controlled Foreign Companies
74. Capital Gains
75. Unilateral Relief Against Double Taxation
76. Double Taxation: UK Treaty Relief
77. European Union Tax Law
Bonus chapters – available on Companion Website:
Part VII: Tax-Preferred Savings and Charities
78. Favoured Methods
79. Investment Intermediaries
80. Pensions
81. Charities
82. Value Added Tax and Stamp Duties