Description
Tiley's Revenue Law
Author: LOUTZENHISER Glen
Language: English
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the book of LOUTZENHISER Glen
Publication date: 10-2016
1640 p. · Paperback
1640 p. · Paperback
Description
/li>Contents
/li>Biography
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This is the eighth edition of John Tiley's major text on revenue law, now
restructured to cover the UK Tax system, Income Tax, Capital Gains Tax,
and Inheritance Tax, as well as incorporating sections dealing with
Corporation Tax, International and European Tax, Savings and Charities
which had previously been published in a separate volume entitled
Advanced Topics in Revenue Law.
This new version of Revenue Law is fully revised and updated for the latest case law, statutory and other developments including Finance Act 2016, the Supreme Court decision in UBS/DB, the G20/OECD Base Erosion and Profit Shifting project, Diverted Profits Tax, EU State Aid investigations, the 2016 business tax road map, and recent reforms to the UK taxation of capital gains, savings income, dividends and employment benefits.
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. 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 countries' tax systems.
This new version of Revenue Law is fully revised and updated for the latest case law, statutory and other developments including Finance Act 2016, the Supreme Court decision in UBS/DB, the G20/OECD Base Erosion and Profit Shifting project, Diverted Profits Tax, EU State Aid investigations, the 2016 business tax road map, and recent reforms to the UK taxation of capital gains, savings income, dividends and employment benefits.
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. 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 countries' tax systems.
Part I: Introduction to UK tax law
1. Definitions and Theories
2. Jurisdiction: The Taxing Power
3. Sources
4. The Setting of the Tax System
5. Tax 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 and PAYE
14. Employment Income: Emoluments/Earnings
15. Benefits in Kind and the Convertibility Principle
16. The Benefits Code and Exemptions
17. Employee Share Schemes
18. Employment Income: Deductions and Expenses
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
26. Savings Income: Interest and Premium, Bond and Discount
27. Miscellaneous Income Including Annual Payments
28. Income Not Otherwise Charged
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. Capital Gains Tax and Business
43. Computation of Gains
Part IV: Inheritance tax
44. Inheritance Tax: Introduction
45. Transfers of Value by Disposition
46. Death
47. Gifts with Reservation
48. Settled Property: Introduction
49. Trusts with Interests in Possession
50. Relevant Property Trusts with No Qualifying Interest in Possession
51. Favoured Trusts
52. Companies
53. Exempt Transfers: Conditions and Allocation Where Partly Exempt
54. Particular Types of Property
55. Valuation: Rules, Charges and Reliefs
56. Accountability and Administration
57. Incidence of Tax
58. International
Party V: Corporation tax
59. Corporation Tax-Introduction, History and Policy
60. Structure
61. Distributions
62. Computation (1): General Rules
63. Computation (2): Accounting-based Rules for Specific Transactions
64. Groups and Consortium Companies: General
65. Control, Groups and Consortium Companies: Capital Gains
66. Exempt Distributions: Demergers
67. Close Companies
68. Anti-avoidance: Special Provisions
Part VI: International and European Union TAX
69. International Tax: Introduction and Connecting Factors
70. Enforcement of Foreign Revenue Laws
71. UK Residents and Foreign Income
72. Source: The Non-resident and the UK Tax System
73. Controlled Foreign Companies
74. Capital Gains
75. Unilateral Relief Against Double Taxation
76. Double Taxation: UK Treaty Relief
77. European Union Tax Law
Part VII: Tax-preferred savings and charities
78. Favoured Methods
79. Investment Intermediaries
80. Pensions
81. Charities
1. Definitions and Theories
2. Jurisdiction: The Taxing Power
3. Sources
4. The Setting of the Tax System
5. Tax 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 and PAYE
14. Employment Income: Emoluments/Earnings
15. Benefits in Kind and the Convertibility Principle
16. The Benefits Code and Exemptions
17. Employee Share Schemes
18. Employment Income: Deductions and Expenses
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
26. Savings Income: Interest and Premium, Bond and Discount
27. Miscellaneous Income Including Annual Payments
28. Income Not Otherwise Charged
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. Capital Gains Tax and Business
43. Computation of Gains
Part IV: Inheritance tax
44. Inheritance Tax: Introduction
45. Transfers of Value by Disposition
46. Death
47. Gifts with Reservation
48. Settled Property: Introduction
49. Trusts with Interests in Possession
50. Relevant Property Trusts with No Qualifying Interest in Possession
51. Favoured Trusts
52. Companies
53. Exempt Transfers: Conditions and Allocation Where Partly Exempt
54. Particular Types of Property
55. Valuation: Rules, Charges and Reliefs
56. Accountability and Administration
57. Incidence of Tax
58. International
Party V: Corporation tax
59. Corporation Tax-Introduction, History and Policy
60. Structure
61. Distributions
62. Computation (1): General Rules
63. Computation (2): Accounting-based Rules for Specific Transactions
64. Groups and Consortium Companies: General
65. Control, Groups and Consortium Companies: Capital Gains
66. Exempt Distributions: Demergers
67. Close Companies
68. Anti-avoidance: Special Provisions
Part VI: International and European Union TAX
69. International Tax: Introduction and Connecting Factors
70. Enforcement of Foreign Revenue Laws
71. UK Residents and Foreign Income
72. Source: The Non-resident and the UK Tax System
73. Controlled Foreign Companies
74. Capital Gains
75. Unilateral Relief Against Double Taxation
76. Double Taxation: UK Treaty Relief
77. European Union Tax Law
Part VII: Tax-preferred savings and charities
78. Favoured Methods
79. Investment Intermediaries
80. Pensions
81. Charities
Dr Glen Loutzenhiser is Associate Professor of Tax Law at the University of Oxford and Tutorial Fellow of St Hugh's College
© 2024 LAVOISIER S.A.S.
