Tiley and Collison UK tax guide: 2016-17
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| Main Authors: | , , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London [u.a.]
LexisNexis Butterworths
[2016]
|
| Edition: | 33. edition |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Auf Umschlag: Tolley's Tiley & Collison's UK Tax Guide 2016-17 |
| Physical Description: | XII, 3089 Seiten |
| ISBN: | 9781474300155 |
Staff View
MARC
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Record in the Search Index
| _version_ | 1804176716576325632 |
|---|---|
| adam_text | Contents
Preface
v
PART 1 OVERARCHING PRINCIPLES
1 Sources of tax law 5
2 The impact of EU law 33
3 Avoidance --- judicial principles 73
PART II FUNDAMENTALS
4 Tax administration - an overview 109
5 Tax administration - the mechanics 173
6 Deduction of tax from earned income 271
7 Penalties 287
8 Anti-avoidance legislation (overarching) 331
9 Specific anti-avoidance legislation 355
10 Allowances and reliefs 391
PART III INCOME TAX
U Income tax---general 407
12 Computation of income tax liability 433
13 Tax reliefs 445
14 Employment income 479
15 Employment income provided through third parties - dis¬
guised remuneration 631
16 Income from trades, professions and vocations 645
17 Capital allowances 801
18 Property income 861
19 Savings income 893
20 Miscellaneous income 937
21 High income child benefit charge 949
22 Pre-owned assets 955
23 Annual Tax on Enveloped Dwellings 967
24 Trusts 973
25 Charities 993
ix
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
x
Gifts to the Nation
Estates in the course of administration
The Settlement Code
Transfer of assets abroad
PART IV CAPITAL GAINS TAX
Gains and chargeability
Exemptions and reliefs
Assets and disposals
Death
Settled property
Shares and companies
Businesses and CGT
Land and buildings
Computation of gains and losses
PART V CORPORATION TAX
Profits and chargeability
Distributions
Loan relationships, foreign exchange, intellectual property
and Islamic finance
Groups, consortia and substantial shareholdings
Close companies
Investment companies
Controlled foreign companies
PART VI SAVINGS AND INVESTMENTS
Savings products with tax exemptions or reliefs
Venture capital investment schemes
Pensions
PART VII THE INTERNATIONAL DIMENSION
Residence and domicile
Enforcement of foreign revenue laws
Foreign Account Tax Compliance Act (FATCA) in the UK
context
Foreign income and capital gains of
Taxation of overseas trusts
residents
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
Offshore funds
The foreign taxpayer and the United Kingdom tax system
Double taxation relief
PART VIII INHERITANCE TAX
Introduction
Transfers of value by disposition
Death
Gifts with reservation
Settled property
Exempt transfers
Business and agricultural property reliefs and timber relief
Relief for artwork and heritage property
Valuation
Liability for payment of I HT
Foreign element
PART IX NATIONAL INSURANCE CONTRIBUTIONS
The contributory scheme
The employed earner
Employment earnings
Employer and employee contributions
The self-employed earner
Interaction with benefits
The international dimension
Administration
PART X STAMP TAXES
Stamp duty - general
Heads of charge
Stamp duty in specific situations
Companies - stamp duty (and stamp duty reserve tax)
Companies - reliefs
Stamp duty reserve tax
Stamp duty land tax
Scottish Land and Buildings Transaction Tax
Contents
1779
1785
1803
1841
1863
1895
1927
1945
1993
2015
2047
2057
2089
2103
2125
2137
2157
2197
2233
2245
2257
2283
2295
2329
2359
2369
2381
2395
2421
2489
XI
Contents
PART XI VALUE ADDED TAX
84 Introduction 2503
85 Registration 2573
86 The charge to tax 2597
87 Tax credits, repayments and refunds 2647
88 Accounting and payment 2701
89 Exemption 2721
90 The zero rate 2759
91 The reduced rate 2795
Table of cases 2805
Table of statutes 2883
Index
3003
|
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| indexdate | 2024-07-10T07:36:36Z |
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| isbn | 9781474300155 |
| language | English |
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| publishDate | 2016 |
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| spelling | Collison, David Verfasser aut Tiley and Collison UK tax guide 2016-17 David Collison ; John Tiley Tolley's Tiley & Collison's UK Tax Guide 2016-17 33. edition London [u.a.] LexisNexis Butterworths [2016] XII, 3089 Seiten txt rdacontent n rdamedia nc rdacarrier Auf Umschlag: Tolley's Tiley & Collison's UK Tax Guide 2016-17 Gordon, Keith M. aut Tiley, John 1941-2013 Verfasser (DE-588)139728406 aut Montes Manzano, Ximena aut (DE-604)BV022222510 2016-17 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029256998&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Collison, David Gordon, Keith M. Tiley, John 1941-2013 Montes Manzano, Ximena Tiley and Collison UK tax guide |
| title | Tiley and Collison UK tax guide |
| title_alt | Tolley's Tiley & Collison's UK Tax Guide 2016-17 |
| title_auth | Tiley and Collison UK tax guide |
| title_exact_search | Tiley and Collison UK tax guide |
| title_full | Tiley and Collison UK tax guide 2016-17 David Collison ; John Tiley |
| title_fullStr | Tiley and Collison UK tax guide 2016-17 David Collison ; John Tiley |
| title_full_unstemmed | Tiley and Collison UK tax guide 2016-17 David Collison ; John Tiley |
| title_short | Tiley and Collison UK tax guide |
| title_sort | tiley and collison uk tax guide |
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