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Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax [Paperback]

John Tiley , Glen Loutzenhiser
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Table of Contents

Preface List of Abbreviations Table of Cases 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, s 62, the Benefits Code Part I: Exemptions and Exclusions 16 Benefits Code II: Not Low Paid Employees 17 Employment Share Schemes: A Brief Overview 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: A Brief Overview 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 CGT 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 Transferees: 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 Index

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