Davies principles of tax law
By: by David W. Williams and Geoffrey Morse
Contributors: Morse, Geoffrey
Edition: 6th ed.
Publisher: Sweet & Maxwell
Published: 2008
Place of publication: London
Language: eng
Number of pages: 497
ISBN-13: 9781847033253
Subjects: Taxation; Law and legislation; Impôts; Droit fiscal; Revenu imposable; Impôt sur les revenus des capitaux
Other titles: Principles of tax law
Description: This new edition of 'Davies Principles of Tax Law' aims to make tax law understandable by demystifying the jargon, and will be welcomed by undergraduates, teachers of tax law and practitioners needing a simple guide to the subject.
Notes: Previous edition: 2004.

Includes bibliographical references and index.
Table of contents: title: Pt. 1.; title: Introduction -- -- Ch. 1.; title: Understanding Tax -- -- Ch. 2.; title: Handling Tax Laws -- -- Pt. 2.; title: Taxation of Income -- -- Ch. 3.; title: Assessing Income Tax -- -- Ch. 4.; title: Trading Income and Losses -- -- Ch. 5.; title: Property Income -- -- Ch. 6.; title: Intellectual Property and Other Income -- -- Ch. 7.; title: Capital Allowances -- -- Ch. 8.; title: Employment Income -- -- Ch. 9.; title: Pensions, Social Security and Credits -- -- Ch. 10.; title: Savings and Investment Income -- -- Ch. 11.; title: The Taxation of Trusts and Estates -- -- Ch. 12.; title: Taxation of Individuals -- -- Ch. 13.; title: Taxation of Companies -- -- Pt. 3.; title: Taxation of Capital Gains -- -- Ch. 14.; title: Capital Gains Tax -- -- Ch. 15.; title: Gains and Losses -- -- Ch. 16.; title: Exemptions and Reliefs -- -- Pt. 4.; title: Inheritance Tax -- -- Ch. 17.; title: Evolution of Inheritance Tax -- -- Ch. 18.; title: Chargeable Transfers -- -- Ch. 19.; title: Exemptions and Reliefs -- -- Ch. 20.; title: Computation -- -- Ch. 21.; title: Settled Property -- -- Ch. 22.; title: Liability and Incidence -- -- Ch. 23.; title: Administration and Collection -- -- Pt. 5.; title: Value Added Tax -- -- Ch. 24.; title: The Charge to VAT -- -- Ch. 25.; title: VAT Rates and Exemptions -- -- Ch. 26.; title: VAT Computation and Accountability.