MARC details
| 000 -LEADER |
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| fixed length control field |
06353cam a22003854i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20221101221817.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
081021s2008 enk b 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2008279231 |
| 011 ## - LINKING LIBRARY OF CONGRESS CONTROL NUMBER [OBSOLETE] |
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| Local cataloguing issues note |
BIB MATCHES WORLDCAT |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
1841139203 |
| Qualifying information |
pbk. |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781841139203 |
| Qualifying information |
pbk. |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(ATU)b11470811 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)261965824 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| Modifying agency |
UKM |
| -- |
BWKUK |
| -- |
BWK |
| -- |
BWX |
| -- |
YDXCP |
| -- |
ATU |
| 043 ## - GEOGRAPHIC AREA CODE |
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| Geographic area code |
e-uk--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
KD5359 |
| Item number |
.T53 2008 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.4104 |
| Edition number |
22 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Tiley, John, |
| Relator term |
author. |
| 9 (RLIN) |
1062026 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Revenue law / |
| Statement of responsibility, etc. |
John Tiley. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Sixth edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Oxford ; |
| -- |
Portland, Or. : |
| Name of producer, publisher, distributor, manufacturer |
Hart Pub., |
| Date of production, publication, distribution, manufacture, or copyright notice |
2008. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xiv, 1489 pages ; |
| Dimensions |
25 cm |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Miscellaneous information |
Part I. |
| Title |
Introduction -- |
| Miscellaneous information |
1. |
| Title |
Definitions and Theories -- |
| Miscellaneous information |
2. |
| Title |
Jurisdiction: The Taxing Power -- |
| Miscellaneous information |
3. |
| Title |
Sources -- |
| Miscellaneous information |
4. |
| Title |
The Setting of the Tax System -- |
| Miscellaneous information |
5. |
| Title |
The Control of Avoidance -- |
| Miscellaneous information |
Part II. |
| Title |
Income Tax -- |
| Miscellaneous information |
6. |
| Title |
Historical Introduction -- |
| Miscellaneous information |
7. |
| Title |
Income Tax: Basic Concepts -- |
| Miscellaneous information |
8. |
| Title |
The Tax Unit -- |
| Miscellaneous information |
9. |
| Title |
Taxation and Social Security -- |
| Miscellaneous information |
10. |
| Title |
Deductions and Credits for Taxpayer Expenditure and Losses -- |
| Miscellaneous information |
11. |
| Title |
Personal Reliefs and Tax Reductions -- |
| Miscellaneous information |
12. |
| Title |
Calculations -- |
| Miscellaneous information |
13. |
| Title |
Employment Income: Scope -- |
| Miscellaneous information |
14. |
| Title |
Employment Income: Emoluments /Earnings -- |
| Miscellaneous information |
15. |
| Title |
Benefits in Kind, s 62, the Benefits Code Part I: Exemptions and Exclusions -- |
| Miscellaneous information |
16. |
| Title |
Benefits Code II: Not Low Paid Employees -- |
| Miscellaneous information |
17. |
| Title |
Securities: Income and Exemptions -- |
| Miscellaneous information |
18. |
| Title |
Employment Income: Deductions and Expenses ITEPA Part 5 -- |
| Miscellaneous information |
19. |
| Title |
Business Income - Part I: Scope -- |
| Miscellaneous information |
20. |
| Title |
Business Income - Part II: Basis of Assessment and Loss Relief -- |
| Miscellaneous information |
21. |
| Title |
Business Income - Part III: Principles and Receipts -- |
| Miscellaneous information |
22. |
| Title |
Business Income - Part IV: Trading Expenses -- |
| Miscellaneous information |
23. |
| Title |
Business Income - Part V: Timing and Trading Stock (Inventory) -- |
| Miscellaneous information |
24. |
| Title |
Capital Allowances -- |
| Miscellaneous information |
25. |
| Title |
Income from Land in the United Kingdom: Schedule A, ITTOIA Part 3 -- |
| Miscellaneous information |
26. |
| Title |
ITTOIA Part 4 Savings Income: Interest and Premium, Bond and Discount: -- |
| Miscellaneous information |
27. |
| Title |
Miscellaneous Income I including Annual Payments: -- |
| Miscellaneous information |
28. |
| Title |
Income not Otherwise Charged: Part 5 Chapter 8 (Schedule D, Case VI) -- |
| Miscellaneous information |
29. |
| Title |
Trusts -- |
| Miscellaneous information |
30. |
| Title |
Death and Estates -- |
| Miscellaneous information |
31. |
| Title |
Income Splitting: Arrangements and Settlements -- |
| Miscellaneous information |
Part III. |
| Title |
Capital Gains Tax -- |
| Miscellaneous information |
32. |
| Title |
Introduction and Policy -- |
| Miscellaneous information |
33. |
| Title |
Structure and Elements -- |
| Miscellaneous information |
34. |
| Title |
Assets -- |
| Miscellaneous information |
35. |
| Title |
Disposals: (1) General -- |
| Miscellaneous information |
36. |
| Title |
Disposals: (2) Gifts, Bargains Not at Arm's Length and Other Gratuitous Transactions -- |
| Miscellaneous information |
37. |
| Title |
Leases -- |
| Miscellaneous information |
38. |
| Title |
Options -- |
| Miscellaneous information |
39. |
| Title |
Death -- |
| Miscellaneous information |
40. |
| Title |
Trusts -- |
| Miscellaneous information |
41. |
| Title |
Shares, Securities and other Fungible Assets -- |
| Miscellaneous information |
42. |
| Title |
CGT and Business -- |
| Miscellaneous information |
43. |
| Title |
Computation of Gains -- |
| Miscellaneous information |
Part IV. |
| Title |
Corporation Tax -- |
| Miscellaneous information |
44. |
| Title |
Corporation Tax - Introduction History and Policy -- |
| Miscellaneous information |
45. |
| Title |
Structure -- |
| Miscellaneous information |
46. |
| Title |
Distributions and ITTOIA Part 4 Chapter 3 -- |
| Miscellaneous information |
47. |
| Title |
Computation (1): General Rules -- |
| Miscellaneous information |
48. |
| Title |
Computation (2): Accounting Based Rules for Specific Transactions -- |
| Miscellaneous information |
49. |
| Title |
Groups and Consortium Companies: General -- |
| Miscellaneous information |
50. |
| Title |
Control, Groups and Consortium Companies: Capital Gains -- |
| Miscellaneous information |
51. |
| Title |
Exempt Distributions: Demergers -- |
| Miscellaneous information |
52. |
| Title |
Close Companies -- |
| Miscellaneous information |
Part V. |
| Title |
Charities -- |
| Miscellaneous information |
53. |
| Title |
Charities -- |
| Miscellaneous information |
Part VI. |
| Title |
Savings -- |
| Miscellaneous information |
54. |
| Title |
Savings (1): Favoured Methods -- |
| Miscellaneous information |
55. |
| Title |
Savings (2): Investment Intermediaries -- |
| Miscellaneous information |
56. |
| Title |
Savings (3): Pensions -- |
| Miscellaneous information |
Part VII. |
| Title |
Anti-Avoidance -- |
| Miscellaneous information |
57. |
| Title |
Anti-Avoidance: Special Provisions -- |
| Miscellaneous information |
Part VIII. |
| Title |
International -- |
| Miscellaneous information |
58. |
| Title |
International Tax: Prologue and Connecting Factors -- |
| Miscellaneous information |
59. |
| Title |
Enforcement of Foreign Revenue Laws -- |
| Miscellaneous information |
60. |
| Title |
UK Residents and Foreign Income -- |
| Miscellaneous information |
61. |
| Title |
Source: The Non-Resident and the UK Tax System -- |
| Miscellaneous information |
62. |
| Title |
Controlled Foreign Companies Resident in Low Tax Areas -- |
| Miscellaneous information |
63. |
| Title |
Capital Gains -- |
| Miscellaneous information |
64. |
| Title |
Relief against Double Taxation: Unilateral Tax Credit -- |
| Miscellaneous information |
65. |
| Title |
Double Taxation: UK Treaty Relief -- |
| Miscellaneous information |
Part IX. |
| Title |
Inheritance Tax -- |
| Miscellaneous information |
66. |
| Title |
Inheritance Tax: Introduction -- |
| Miscellaneous information |
67. |
| Title |
Transfers of Value by Disposition -- |
| Miscellaneous information |
68. |
| Title |
Death -- |
| Miscellaneous information |
69. |
| Title |
Gifts with Reservation -- |
| Miscellaneous information |
70. |
| Title |
Settled Property: Introduction -- |
| Miscellaneous information |
71. |
| Title |
Trusts with Interests in Possession -- |
| Miscellaneous information |
72. |
| Title |
Relevant Property Trusts with No Qualifying Interest in Possession -- |
| Miscellaneous information |
73. |
| Title |
Favoured Trusts -- |
| Miscellaneous information |
74. |
| Title |
Companies -- |
| Miscellaneous information |
75. |
| Title |
Exempt Transferees: Conditions and Allocation Where Partly Exempt -- |
| Miscellaneous information |
76. |
| Title |
Particular Types of Property -- |
| Miscellaneous information |
77. |
| Title |
Valuation: Rules, Charges and Reliefs -- |
| Miscellaneous information |
78. |
| Title |
Accountability and Administration -- |
| Miscellaneous information |
79. |
| Title |
Incidence of Tax -- |
| Miscellaneous information |
80. |
| Title |
International. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"This is the 6th Edition of John Tiley's major text on revenue law. Following a familiar pattern it has been extensively revised to incorporate changes wrought over the last three years. This period has seen the completion of the major income tax revision flowing from the Tax Law Rewrite Project. This edition therefore takes the text of ITEPA, ITTOIA and ITA as the starting point for explaining the details of income tax but retains the references to the former enactments. Those familiar with the old law of income tax but wanting to find their way round the new will find this work particularly valuable. The basic structure remains the same. The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. The new edition covers the same taxes as the 5th edition, ie Income Tax, Capital Gains Tax, Corporation Tax and Inheritance Tax. Its sections include material on international matters and the taxation of savings; attention has also been paid to the impact of EC law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other country's tax systems."--Publisher's website. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Machine converted from AACR2 source record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Great Britain |
| 9 (RLIN) |
597859 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b11470811 |
| b |
11-07-17 |
| c |
27-10-15 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Book |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
|---|
| a |
343.4104 TIL |
| g |
1 |
| i |
A378860B |
| j |
0 |
| l |
cmain |
| o |
- |
| p |
$93.12 |
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3 |
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0 |
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.i12918994 |
| z |
29-10-15 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
b |
| -- |
c |
| Operator's initials, OID (RLIN) |
06-04-16 |
| Cataloger's initials, CIN (RLIN) |
m |
| First date, FD (RLIN) |
a |
| -- |
eng |
| -- |
enk |
| -- |
0 |
