Name: Revenue Law Principles and Practice By Natalie Lee
SKU: 9781847665201
Price: 11.69 USD
Availability: InStock

Revenue Law Principles and Practice Summary

Revenue Law Principles and Practice by Natalie Lee

Now in its 28th edition, this highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provides a clear and detailed explanation of the law, with a wealth of practical examples. It is fully revised and updated to the Finance Act 2010, covering the latest case law and developments in practice. KEY FEATURES Updated to incorporate Finance Act 2010 and Finance (No.2) Act 2010 Offers detailed table of statutes, table of statutory instruments and table of cases Provides information relating to Income Tax, Capital Gains Tax, Inheritance Tax, VAT, Business Enterprise and much more Written by a team of leading professionals with a wealth of experience in this area An expert guide which proves extremely popular with both practitioners and students of taxation.

About Natalie Lee

Natalie Lee LLB (Hons), Barrister, Professor of Tax Law and Head of the School of Law, Southampton University

Section 1 Introduction: 1 UK taxation - structure and philosophy; 2 Tax avoidance and the courts; 3 Tax avoidance and legislation; 4 Administrative machinery; 5 Tax avoidance, the future and the disclosure rules; 6 General principles; Section 2 Income tax: 6 General principles; 7 Computation charges, allowances and rates; 8 Taxation of employment income; 9 Employee participation; 10 Trading income; 11 Losses; 12 Land; 13 Miscellaneous income; 14 Annual payments, patent royalties and savings income; 15 Tax shelters and insurance products; 16 Trusts and settlements; 17 Estates in the course of administration; 18 The overseas dimension; Section 3 Capital gains tax: 19 CGT - basic principles; 20 CGT - entrepreneurs' relief and former taper relief; 21 CGT - death; 22 CGT - exemptions and reliefs; 23 CGT - the main residence; 24 CGT - gifts and sales at an undervalue; 25 CGT - settlements; 26 CGT - companies and shareholders; 27 CGT - offshore matters for individuals; 27A Offshore trusts and CGT; Section 4 Inheritance tax: 28 IHT - lifetime transfers; 29 IHT - reservation of benefit; 30 IHT - death; 31 IHT - exemptions and reliefs; 32 IHT - settlements: definition and classification; 33 IHT - settlements regime not subject to the relevant property; 34 IHT - the relevant property regime; 35 IHT - excluded property and the foreign element; 36 Relief against double charges to IHT; Section 5 VAT: 37 VAT - the foundations; 38 VAT - UK provisions; 39 VAT on property; 40 Practical application of VAT Section 6 Business enterprise: 41 Corporation tax; 42 Company distributions and shareholders; 43 Corporate groups; 44 The taxation of partnerships; 45 Limited liability partnerships; 46 Choice of business medium; 47 Incorporations, acquisitions and demergers; 48 Capital allowances Section 7 Stamp taxes: 49 Stamp taxes Section 8 Pensions: 50 Pensions Section 9 The family: 51 Taxation of the family unit; 52 Matrimonial breakdown; Section 10 Charities: 53 Tax treatment of charities; Section 11 Europe and human rights: 54 The impact of EC law; 55 Human rights and taxation.

Additional information

Sku

GOR002959851

ISBN 13

9781847665201

ISBN 10

1847665209

Title

Revenue Law Principles and Practice by Natalie Lee

Author

Natalie Lee

Condition

Used - Very Good

Binding type

Paperback

Publisher

Bloomsbury Publishing PLC

Year published

2010-09-23

Number of pages

1704

Prizes

N/A

Cover note

Book picture is for illustrative purposes only, actual binding, cover or edition may vary.

Note

This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

Revenue Law Principles and Practice Natalie Lee

Revenue Law Principles and Practice by Natalie Lee

Summary

Revenue Law Principles and Practice Summary

Revenue Law Principles and Practice by Natalie Lee

About Natalie Lee

Table of Contents

Additional information

Customer Reviews - Revenue Law Principles and Practice