Revenue law:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
Oxford [u.a.]
Hart
2005
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XLII, 1471 S. |
| ISBN: | 1841135364 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
l.ht o Abbrcruitions xiii
fable of ( iisa xv
lablf of l.cghlation xxiii
PART I INTRODUCTION
1 Definitions and I heories 3
2 Jurisdiction: The Taxing Power 27
3 Sources 49
4 The Setting of the Tax System 61
5 The Control of Avoidance 93
PART II INCOME TAX
6 Historical Introduction 125
7 Income Tax: Basic Concepts 131
8 TheTaxUnit 151
9 Taxation and Social Security 165
10 Deductions and Credits for Taxpayer F.xpenditure and Losses 179
11 Personal Reliefs and Tax Reduction.s 189
12 Calculations 197
13 Employment Income: Scope 209
14 Employment Income: Kmoluments/Earnings 233
15 Benefits in Kind, s. 62, the Benefits Code Part I: Exemptions and Exclusions 255
16 Benefits Code II: Not I.ow Paid Employees ITEPA Part 3 Chapters 3 and 6 11 275
17 Securities: Income and Exemptions 299
18 Employment Income: Deductions and Expenses ITEPA Part 5 327
19 Business Income—Part I: Scope 345
20 Business Income—Part II: Basis of Assessment and I.oss Relief 367
21 Business Income—Part III: Principles and Receipts 391
22 Business Income—Part IV: Trading F.xpenses 417
23 Business Income—Part V: Timing and Trading Stock (Invcntory) 455
24 Capital Allowances 481
25 Income from Land in the United Kingdom: Schedule A, ITTOIA Part 3 535
26 ITTOIA Part 4 Savings Income: Interest and Premium, Bond and Discount:
Schedule D, Case III 555
27 Miscellaneous Income I including Annual Payments:
ITTOIA Part 5 Schedule D, Case II! 577
28 Income not Otherwise Charged: Part 5 Chapter 8 (Schedule D, Case VI) 595
29 Trusts
x Contents
31 Income Splitting: Arrangements and Settlements 625
PART III CAPITAL GAINS TAX
32 Introduction and Policy 649
33 Structure and Elements 657
34 Assets 673
35 Disposals: (1) General 693
36 Disposals: (2) Gifts, Bargains Not at Arm s Length and Other Gratuitous Transactions 707
37 Leases 717
38 Options 723
39 Death 731
40 Trusts 737
41 Shares and Securities 755
42 CGT and Business 767
43 Computation of Gains 783
PART IV CORPORATION TAX
44 Corporation Tax—Introduction History and Policy 809
45 Structure 825
46 Distributions and Schedule F 851
47 Computation (1): General Rules 869
48 Computation (2): Accounting Based Rules for Specific Transactions 895
49 Groups and Consortium Companies: General 921
50 Groups and Consortium Companies: Capital Gains 935
51 Demergers 953
52 Close Companies 957
PARTV CHARITIES
53 Charities 971
PART VI SAVINGS
54 Savings (1): Favoured Methods 985
55 Savings (2): Investment Intermediaries 999
56 Savings (3): Pensions 1017
PART VII ANTI AVOIDANCE
57 Anti Avoidance: Special Provisions n*7
Contents xi
PART VIII INTERNATIONAL
58 International Tax: Prologue and Connecting Factors 1069
59 Enforcement of Foreign Revenue Laws 1095
60 UK Residents and Foreign Income 1101
61 Source: The Non Resident and the UK Tax System 1125
62 Controlled Foreign Companies Resident in Low Tax Areas 1139
63 Capital Gains 1155
64 Relief against Double Taxation: Unilateral Tax Credit 1171
65 Double Taxation: UK Treaty Relief 1195
PART IX INHERITANCE TAX
66 Inheritance Tax: Introduction 1219
67 Transfers ofValueby Disposition 1237
68 Death 1263
69 Gifts with Reservation 1281
70 Settled Property: Introduction 1299
71 Trusts with Interests in Possession 1305
72 Trusts with No Interest in Possession 1321
73 Favoured Trusts 1335
74 Companies 1343
75 Exempt Transferees: Conditions and Allocation Where Partly Exempt 1347
76 Particular Types of Property 1361
77 Valuation 1385
78 Accountability and Administration 1403
79 Incidence of Tax 1421
80 International 1427
Index 1443
|
| adam_txt |
Contents
l.ht o\' Abbrcruitions xiii
fable of ('iisa xv
lablf of l.cghlation xxiii
PART I INTRODUCTION
1 Definitions and I heories 3
2 Jurisdiction: The Taxing Power 27
3 Sources 49
4 The Setting of the Tax System 61
5 The Control of Avoidance 93
PART II INCOME TAX
6 Historical Introduction 125
7 Income Tax: Basic Concepts 131
8 TheTaxUnit 151
9 Taxation and Social Security 165
10 Deductions and Credits for Taxpayer F.xpenditure and Losses 179
11 Personal Reliefs and Tax Reduction.s 189
12 Calculations 197
13 Employment Income: Scope 209
14 Employment Income: Kmoluments/Earnings 233
15 Benefits in Kind, s. 62, the Benefits Code Part I: Exemptions and Exclusions 255
16 Benefits Code II: Not I.ow Paid Employees ITEPA Part 3 Chapters 3 and 6 11 275
17 Securities: Income and Exemptions 299
18 Employment Income: Deductions and Expenses ITEPA Part 5 327
19 Business Income—Part I: Scope 345
20 Business Income—Part II: Basis of Assessment and I.oss Relief 367
21 Business Income—Part III: Principles and Receipts 391
22 Business Income—Part IV: Trading F.xpenses 417
23 Business Income—Part V: Timing and Trading Stock (Invcntory) 455
24 Capital Allowances 481
25 Income from Land in the United Kingdom: Schedule A, ITTOIA Part 3 535
26 ITTOIA Part 4 Savings Income: Interest and Premium, Bond and Discount:
Schedule D, Case III 555
27 Miscellaneous Income I including Annual Payments:
ITTOIA Part 5 Schedule D, Case II! 577
28 Income not Otherwise Charged: Part 5 Chapter 8 (Schedule D, Case VI) 595
29 Trusts
x Contents
31 Income Splitting: Arrangements and Settlements 625
PART III CAPITAL GAINS TAX
32 Introduction and Policy 649
33 Structure and Elements 657
34 Assets 673
35 Disposals: (1) General 693
36 Disposals: (2) Gifts, Bargains Not at Arm's Length and Other Gratuitous Transactions 707
37 Leases 717
38 Options 723
39 Death 731
40 Trusts 737
41 Shares and Securities 755
42 CGT and Business 767
43 Computation of Gains 783
PART IV CORPORATION TAX
44 Corporation Tax—Introduction History and Policy 809
45 Structure 825
46 Distributions and Schedule F 851
47 Computation (1): General Rules 869
48 Computation (2): Accounting Based Rules for Specific Transactions 895
49 Groups and Consortium Companies: General 921
50 Groups and Consortium Companies: Capital Gains 935
51 Demergers 953
52 Close Companies 957
PARTV CHARITIES
53 Charities 971
PART VI SAVINGS
54 Savings (1): Favoured Methods 985
55 Savings (2): Investment Intermediaries 999
56 Savings (3): Pensions 1017
PART VII ANTI AVOIDANCE
57 Anti Avoidance: Special Provisions ' n*7
Contents xi
PART VIII INTERNATIONAL
58 International Tax: Prologue and Connecting Factors 1069
59 Enforcement of Foreign Revenue Laws 1095
60 UK Residents and Foreign Income 1101
61 Source: The Non Resident and the UK Tax System 1125
62 Controlled Foreign Companies Resident in Low Tax Areas 1139
63 Capital Gains 1155
64 Relief against Double Taxation: Unilateral Tax Credit 1171
65 Double Taxation: UK Treaty Relief 1195
PART IX INHERITANCE TAX
66 Inheritance Tax: Introduction 1219
67 Transfers ofValueby Disposition 1237
68 Death 1263
69 Gifts with Reservation 1281
70 Settled Property: Introduction 1299
71 Trusts with Interests in Possession 1305
72 Trusts with No Interest in Possession 1321
73 Favoured Trusts 1335
74 Companies 1343
75 Exempt Transferees: Conditions and Allocation Where Partly Exempt 1347
76 Particular Types of Property 1361
77 Valuation 1385
78 Accountability and Administration 1403
79 Incidence of Tax 1421
80 International 1427
Index 1443 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:07:14Z |
| indexdate | 2024-07-09T20:36:27Z |
| institution | BVB |
| isbn | 1841135364 |
| language | German |
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| spellingShingle | Tiley, John 1941-2013 Revenue law Belastingrecht gtt Recht Steuer Taxation Law and legislation Great Britain Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4116614-0 (DE-588)4022153-2 |
| title | Revenue law |
| title_auth | Revenue law |
| title_exact_search | Revenue law |
| title_exact_search_txtP | Revenue law |
| title_full | Revenue law John Tiley |
| title_fullStr | Revenue law John Tiley |
| title_full_unstemmed | Revenue law John Tiley |
| title_short | Revenue law |
| title_sort | revenue law |
| topic | Belastingrecht gtt Recht Steuer Taxation Law and legislation Great Britain Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Belastingrecht Recht Steuer Taxation Law and legislation Great Britain Steuerrecht Großbritannien |
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