Tiley's revenue law:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford ; Portland, Oregon
Hart Publishing
2016
|
| Ausgabe: | 8th edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Verfasser des Werks "Revenue law" war bis zur 7. Auflage John Tiley |
| Beschreibung: | LVII, 1582 Seiten |
| ISBN: | 9781509911455 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | Titel: Tiley s revenue law
Autor: Loutzenhiser, Glen
Jahr: 2016
Contents
Preface........................................................................................................................................v
List of Abbreviations.................................................................................................................xi
Table of Cases...........................................................................................................................xv
PART I: INTRODUCTION TO UK TAX LAW
1. Definitions and Theories.................................................................................................3
2. Jurisdiction: The Taxing Power.....................................................................................30
3. Sources............................................................................................................................41
4. The Setting of the Tax System.......................................................................................56
5. Tax Avoidance................................................................................................................99
PART II: INCOME TAX
6. Historical Introduction...............................................................................................141
7. Income Tax: Basic Concepts........................................................................................146
8. The Tax Unit.................................................................................................................167
9. Taxation and Social Security.......................................................................................185
10. Deductions and Credits for Taxpayer Expenditure and Losses.................................194
11. Personal Reliefs and Tax Reductions...........................................................................205
12. Calculations..................................................................................................................211
13. Employment Income: Scope and PAYE......................................................................221
14. Employment Income: Emoluments/Earnings............................................................247
15. Benefits in Kind and the Convertibility Principle......................................................273
16. The Benefits Code and Exemptions............................................................................280
17. Employee Share Schemes............................................................................................316
18. Employment Income: Deductions and Expenses......................................................347
19. Business Income—Part I: Scope.................................................................................367
20. Business Income—Part II: Basis of Assessment and Loss Relief...............................392
21. Business Income—Part III: Principles and Receipts..................................................417
22. Business Income—Part IV: Trading Expenses............................................................445
23. Business Income—Part V: Timing and Trading Stock (Inventory)..........................486
24. Capital Allowances.......................................................................................................513
25. Income from Land in the United Kingdom...............................................................559
26. Savings Income: Interest and Premium, Bond and Discount...................................577
27. Miscellaneous Income Including Annual Payments..................................................600
28. Income Not Otherwise Charged.................................................................................615
29. Trusts............................................................................................................................624
viii Contents
30. Death and Estates.........................................................................................................642
31. Income Splitting: Arrangements and Settlements.....................................................651
PART III: CAPITAL GAINS TAX
32. Introduction and Policy..............................................................................................677
33. Structure and Elements...............................................................................................687
34. Assets............................................................................................................................705
35. Disposals: (1) General.................................................................................................726
36. Disposals: (2) Gifts, Bargains Not at Arm s Length and Other
Gratuitous Transactions..............................................................................................739
37. Leases............................................................................................................................748
38. Options.........................................................................................................................754
39. Death ...........................................................................................................................761
40. Trusts............................................................................................................................767
41. Shares, Securities and Other Fungible Assets.............................................................787
42. Capital Gains Tax and Business...................................................................................800
43. Computation of Gains.................................................................................................819
PART IV: INHERITANCE TAX
44. Inheritance Tax: Introduction.....................................................................................841
45. Transfers of Value by Disposition...............................................................................860
46. Death............................................................................................................................889
47. Gifts with Reservation.................................................................................................910
48. Settled Property: Introduction....................................................................................929
49. Trusts with Interests in Possession..............................................................................937
50. Relevant Property Trusts with No Qualifying Interest in Possession........................957
51. Favoured Trusts............................................................................................................973
52. Companies...................................................................................................................978
53. Exempt Transfers: Conditions and Allocation Where Partly Exempt.......................982
54. Particular Types of Property.......................................................................................996
55. Valuation: Rules, Charges and Reliefs.......................................................................1021
56. Accountability and Administration..........................................................................1039
57. Incidence of Tax.........................................................................................................1057
58. International..............................................................................................................1063
PART V: CORPORATION TAX
59. Corporation Tax—Introduction, History and Policy..............................................1083
60. Structure.....................................................................................................................1105
61. Distributions..............................................................................................................1130
62. Computation (1): General Rules...............................................................................1147
63. Computation (2): Accounting-based Rules for Specific Transactions....................1182
64. Groups and Consortium Companies: General........................................................1212
65. Control, Groups and Consortium Companies: Capital Gains................................1229
66. Exempt Distributions: Demergers............................................................................1242
Contents ix
67. Close Companies.......................................................................................................1247
68. Anti-avoidance: Special Provisions...........................................................................1259
PART VI: INTERNATIONAL AND EUROPEAN UNION TAX
69. International Tax: Introduction and Connecting Factors.......................................1283
70. Enforcement of Foreign Revenue Laws....................................................................1316
71. UK Residents and Foreign Income...........................................................................1324
72. Source: The Non-resident and the UK Tax System..................................................1355
73. Controlled Foreign Companies.................................................................................1376
74. Capital Gains..............................................................................................................1385
75. Unilateral Relief Against Double Taxation...............................................................1403
76. Double Taxation: UK Treaty Relief...........................................................................1430
77. European Union Tax Law..........................................................................................1457
PART VII: TAX-PREFERRED SAVINGS AND CHARITIES
78. Favoured Methods.....................................................................................................1485
79. Investment Intermediaries........................................................................................1498
80. Pensions......................................................................................................................1519
81. Charities.....................................................................................................................1538
Index....................................................................................................................................1553
|
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| author | Loutzenhiser, Glen |
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| dewey-full | 343.4104 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.4104 |
| dewey-search | 343.4104 |
| dewey-sort | 3343.4104 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | 8th edition |
| format | Book |
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| isbn | 9781509911455 |
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| spelling | Loutzenhiser, Glen Verfasser (DE-588)1028595492 aut Revenue law Tiley's revenue law Glen Loutzenhiser, Associate Professor of tax law, University of Oxford an tutorial fellow in law, St. Hugh's College, Oxford 8th edition Oxford ; Portland, Oregon Hart Publishing 2016 LVII, 1582 Seiten txt rdacontent n rdamedia nc rdacarrier Verfasser des Werks "Revenue law" war bis zur 7. Auflage John Tiley Recht Steuer Steuerrecht (DE-588)4116614-0 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Taxation / Law and legislation / Great Britain Großbritannien (DE-588)4022153-2 g Steuerrecht (DE-588)4116614-0 s DE-604 Tiley, John 1941-2013 (DE-588)139728406 oth Erscheint auch als Online-Ausgabe 978-1-5099-1147-9 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029243501&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Loutzenhiser, Glen Tiley's revenue law Recht Steuer Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4116614-0 (DE-588)4022153-2 |
| title | Tiley's revenue law |
| title_alt | Revenue law |
| title_auth | Tiley's revenue law |
| title_exact_search | Tiley's revenue law |
| title_full | Tiley's revenue law Glen Loutzenhiser, Associate Professor of tax law, University of Oxford an tutorial fellow in law, St. Hugh's College, Oxford |
| title_fullStr | Tiley's revenue law Glen Loutzenhiser, Associate Professor of tax law, University of Oxford an tutorial fellow in law, St. Hugh's College, Oxford |
| title_full_unstemmed | Tiley's revenue law Glen Loutzenhiser, Associate Professor of tax law, University of Oxford an tutorial fellow in law, St. Hugh's College, Oxford |
| title_short | Tiley's revenue law |
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| topic_facet | Recht Steuer Steuerrecht Großbritannien |
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