Davies, principles of tax law
By: by David W. Williams, LL. M., Ph. D., C.T.A., solicitor, judge of the Upper Tribunal (retired) ; Geoffrey Morse, LL. B., barrister, professor of corporate and tax law, University of Birmingham ; Sandra Eden, B.A., LL. B., C.T.A., senior lecturer, University of Edinburgh
Contributors: Morse, Geoffrey, author; Eden, Sandra, author; Davies, F. R. (Francis Ronald)
Edition: Eighth edition.
Publisher: Sweet & Maxwell
Published: 2016
Place of publication: London
Language: eng
Number of pages: 545
ISBN-13: 9780414037489
Subjects: Taxation; Law and legislation; Law
Other titles: Principles of tax law
Description: "Davies: Principles of Tax Law is an accessible and straightforward guide to 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 focuses on explaining the various principles underlying the five major taxes - income tax, 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 show how the UK tax system works both in principle and practice, offering an insight into how tax law has developed and is applied. Davies: Principles of Tax Law continues to demystify the jargon surrounding tax law making it an essential textbook for undergraduates and a source of reference for practitioners requiring a simple guide to the subject."--Publisher's website.
Notes: Includes index.

Includes bibliographical references and index.
Table of contents: title: Part 1.; title: Introduction : -- -- 1.; title: Understanding tax -- -- 2.; title: National, international and local tax -- -- 3.; title: Handling tax laws -- -- 4.; title: Tax administration -- -- Part 2.; title: Taxation of Income : -- -- 5.; title: Trading income and losses -- -- 6.; title: Property income -- -- 7.; title: Intellectual property and other income\ -- -- 8.; title: Capital allowances -- -- 9.; title: Employment income -- -- 10.; title: Pensions, social security and credits -- -- 11.; title: Savings and investment income -- -- 12.; title: The taxation of trusts and estates -- -- 13.; title: Taxation of individuals -- -- 14.; title: Taxation of companies -- -- Part 3.; title: Taxation of Capital Gains : -- -- 15.; title: Capital Gains Tax -- -- 16.; title: Gains and losses -- -- 17.; title: Exemptions and reliefs -- -- Part 4.; title: Inheritance Tax : -- -- 18.; title: Evolution of inheritance tax -- -- 19.; title: Chargeable transfers -- -- 20.; title: Exemptions and reliefs -- -- 21.; title: Computation -- -- 22.; title: Settled property -- -- 23.; title: Liability and incidence -- -- 24.; title: Administration and collection -- -- Part 5.; title: Value Added Tax : -- -- 25.; title: The charge to VAT -- -- 26.; title: VAT rates and exemptions -- -- 27.; title: VAT computation and accountability.