Revenue law
Subtitle: principles and practice
Contributors: Anderson, Jackie, 1965- author
Edition: Thirty-fourth edition / Jackie Anderson, CTA [and twenty one others].
Publisher: Bloomsbury Professional
Published: 2016
Place of publication: Haywards Heath, West Sussex
Language: eng
Number of pages: 1816
ISBN-13: 9781784513788
Copyright date: 2016
Subjects: Internal revenue law; Taxation; Law and legislation; Law
Notes: Includes index.

Previous edition: 2015.

Natalie Lee given as author on cover.
Table of contents: title: Machine generated contents note: SECTION 1 Introduction; title: 1. UK taxation; title: structure and philosophy; title: 2. Tax avoidance and the courts; title: 3. Tax avoidance and legislation; title: 4. Administrative machinery; title: 5. Tax avoidance, the future and the disclosure rules; title: SECTION 2 Income tax; title: 6. General principles; title: 7.Computation charges, allowances and rates; title: 8. Taxation of employment income; title: 9. Employee participation: options, incentives and trusts; title: 10. Trading income; title: 11. Losses; title: 12. Land; title: 13. Miscellaneous income; title: 14. Annual payments, patent royalties and savings income; title: 15. Tax shelters and insurance products; title: 16. Trusts and settlements; title: 17. Estates in the course of administration; title: 18. The overseas dimension; title: SECTION 3 Capital gains tax; title: 19. CGT; title: basic principles; title: 20. CGT; title: entrepreneurs' relief; title: 21. CGT-death; title: 22. CGT; title: exemptions and reliefs; title: 23. CGT; title: the main residence; title: 24. CGT; title: gifts and sales at an undervalue; title: 25. CGT; title: settlements; title: Note continued: 26. CGT; title: companies and shareholders; title: 27. CGT; title: Offshore matters for individuals; title: 27A. Offshore trusts and CGT; title: SECTION 4 Inheritance tax; title: Introduction; title: from estate duty to inheritance tax; title: 28. IHT-lifetime transfers; title: 29. IHT; title: reservation of benefit; title: 30. IHT-death; title: 31. IHT; title: exemptions and reliefs; title: 32. IHT; title: settlements: definition and classification; title: 33. IHT; title: settlements not subject to the relevant property regime; title: 34. IHT; title: the relevant property regime; title: 35. IHT; title: excluded property and the foreign element; title: 36. Relief against double charges to IHT; title: SECTION 5 VAT; title: 37. VAT; title: the foundations; title: 38. VAT; title: UK provisions; title: 39. VAT on property; title: 40. Practical application of VAT; title: SECTION 6 Business enterprise; title: 41. Corporation tax; title: 42.Company distributions and shareholders; title: 43. Corporate groups; title: 44. The taxation of partnerships; title: 45. Limited liability partnerships; title: 46. Choice of business medium; title: Note continued: 47. Incorporations, acquisitions and demergers; title: 48. Capital allowances; title: SECTION 7 Stamp taxes; title: 49. Stamp taxes; title: SECTION 8 Pensions; title: 50. Pensions; title: SECTION 9 The family; title: 51. Taxation of the family unit; title: 52. Matrimonial breakdown; title: SECTION 10 Charities; title: 53. Tax treatment of charities; title: SECTION 11 Europe and human rights; title: 54. The impact of EU law; title: 55. Human rights and taxation.