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Author:   Alan Dolton ,  Kevin Walton
Publisher:   LexisNexis UK
Imprint:   Tolley
Dimensions:   Width: 14.30cm , Height: 5.10cm , Length: 22.90cm
ISBN:  

9780754546795

ISBN 10:   0754546799
Publication Date:   February 2013
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

1. Allowances and Tax Rates - Individuals; 2. Annual Payments; 3. Anti-Avoidance; 4. Appeals; 5. Assessments; 6. Bankruptcy; 7. Building Societies; 8. Capital Allowances; 9. Charities; 10. Claims to Relief or Repayment; 11. Close Companies; 12. Company Distributions (ICTA 1988, ss 208-230); 13A. Company Liquidation and Receivership; 13B. Compensation for Loss of Employment; 14. Compensation, etc. - Gourley Principle; 15. Connected Persons; 16. Construction Industry: Contractors And Sub-Contractors; 17. Control of Companies; 18. Corporation Tax; 19. Deceased Persons; 20. Deduction of Tax; 21. Double Tax Relief; 22. Employment Income; 23. Enterprise Investment Scheme; 24. Error or Mistake Relief; 25. European Law; 26. Exempt Income; 27. Farming, etc.; 28. Foreign Income (ITTOIA 2005, ss 829-845); 29. Fraudulent or Negligent Conduct (TMA 1970, s36); 30. Higher Rate Liability; 31. Human Rights; 32. Interest on Overpaid Tax; 33. Interest Payable; 34. Life Assurance; 35. Loss Relief; 36. Maintenance Payments; 37. Married Couples; 38. Mining Rents (ICTA 1988, s 119); 39. Miscellaneous Income (ITTOIA 2005, ss 574-689); 40. Mutual Trading; 41. Partnerships; 42. Pay As You Earn; 43. Payment of Tax; 44. Penalties; 45. Pension Income; 46. Pension Schemes; 47. Property Income; 48. Residence, Ordinary Residence And Domicile; 49. Returns and Information; 50. Revenue Administration; 51. Revenue Prosecutions; 52. Savings and Investment Income (ITTOIA 2005, ss 365-573); 53. Schedule D-Superseded Legislation; 54. Schedule E - Superseded Legislation; 55. Self-Assessment; 56. Settlements; 57. Statutory Bodies; 58. Tax Planning and Avoidance; 59. Trading Income - Definition of Trading; 60. Trading Income - Territorial Scope (ITTOIA 2005, s 6); 61. Trading Income-Commencements and Cessations; 62. Trading Profits - Basic Rules (ITTOIA 2005, ss 24-31); 63. Trading Profits - Deductions (ICTA 1988, s 74; ITTOIA 2005, ss 32-94); 64. Trading Profits - Receipts (ITTOIA 2005, ss 95-106); 65. Trading Profits - Miscellaneous Provisions (ITTOIA 2005, ss 107-259); 66. Trading Profits - Compensation And Damages; 67. Trading Profits - Property Dealing; 68. Trading Profits - Specific Businesses; 69. Underwriters; 70. Voluntary Associations; 71. Capital Gains Tax; 72. Inheritance Tax; 73. National Insurance Contributions; 74. Petroleum Revenue Tax; 75. Stamp Duty Land Tax; Table of Cases under Names of Parties; Table of Statutes; Table of Statutory Instruments; Index.

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