Revenue law / John Tiley.

Includes bibliographical references and index.

Part I. Introduction -- 1. Definitions and Theories -- 2. Jurisdiction: The Taxing Power -- 3. Sources -- 4. The Setting of the Tax System -- 5. The Control of Avoidance -- Part II. Income Tax -- 6. Historical Introduction -- 7. Income Tax: Basic Concepts -- 8. The Tax Unit -- 9. Taxation and Social Security -- 10. Deductions and Credits for Taxpayer Expenditure and Losses -- 11. Personal Reliefs and Tax Reductions -- 12. Calculations -- 13. Employment Income: Scope -- 14. Employment Income: Emoluments /Earnings -- 15. Benefits in Kind, s 62, the Benefits Code Part I: Exemptions and Exclusions -- 16. Benefits Code II: Not Low Paid Employees -- 17. Securities: Income and Exemptions -- 18. Employment Income: Deductions and Expenses ITEPA Part 5 -- 19. Business Income - Part I: Scope -- 20. Business Income - Part II: Basis of Assessment and Loss Relief -- 21. Business Income - Part III: Principles and Receipts -- 22. Business Income - Part IV: Trading Expenses -- 23. Business Income - Part V: Timing and Trading Stock (Inventory) -- 24. Capital Allowances -- 25. Income from Land in the United Kingdom: Schedule A, ITTOIA Part 3 -- 26. ITTOIA Part 4 Savings Income: Interest and Premium, Bond and Discount: -- 27. Miscellaneous Income I including Annual Payments: -- 28. Income not Otherwise Charged: Part 5 Chapter 8 (Schedule D, Case VI) -- 29. Trusts -- 30. Death and Estates -- 31. Income Splitting: Arrangements and Settlements -- Part III. Capital Gains Tax -- 32. Introduction and Policy -- 33. Structure and Elements -- 34. Assets -- 35. Disposals: (1) General -- 36. Disposals: (2) Gifts, Bargains Not at Arm's Length and Other Gratuitous Transactions -- 37. Leases -- 38. Options -- 39. Death -- 40. Trusts -- 41. Shares, Securities and other Fungible Assets -- 42. CGT and Business -- 43. Computation of Gains -- Part IV. Corporation Tax -- 44. Corporation Tax - Introduction History and Policy -- 45. Structure -- 46. Distributions and ITTOIA Part 4 Chapter 3 -- 47. Computation (1): General Rules -- 48. Computation (2): Accounting Based Rules for Specific Transactions -- 49. Groups and Consortium Companies: General -- 50. Control, Groups and Consortium Companies: Capital Gains -- 51. Exempt Distributions: Demergers -- 52. Close Companies -- Part V. Charities -- 53. Charities -- Part VI. Savings -- 54. Savings (1): Favoured Methods -- 55. Savings (2): Investment Intermediaries -- 56. Savings (3): Pensions -- Part VII. Anti-Avoidance -- 57. Anti-Avoidance: Special Provisions -- Part VIII. International -- 58. International Tax: Prologue and Connecting Factors -- 59. Enforcement of Foreign Revenue Laws -- 60. UK Residents and Foreign Income -- 61. Source: The Non-Resident and the UK Tax System -- 62. Controlled Foreign Companies Resident in Low Tax Areas -- 63. Capital Gains -- 64. Relief against Double Taxation: Unilateral Tax Credit -- 65. Double Taxation: UK Treaty Relief -- Part IX. Inheritance Tax -- 66. Inheritance Tax: Introduction -- 67. Transfers of Value by Disposition -- 68. Death -- 69. Gifts with Reservation -- 70. Settled Property: Introduction -- 71. Trusts with Interests in Possession -- 72. Relevant Property Trusts with No Qualifying Interest in Possession -- 73. Favoured Trusts -- 74. Companies -- 75. Exempt Transferees: Conditions and Allocation Where Partly Exempt -- 76. Particular Types of Property -- 77. Valuation: Rules, Charges and Reliefs -- 78. Accountability and Administration -- 79. Incidence of Tax -- 80. International.

"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.

Machine converted from AACR2 source record.