Promotional Information

The 9th Edition of John Tiley's major text on revenue law is published as a single volume to comprehensively cover the most important UK taxes. The text has been revised to include changes wrought by new enactments in the past three years.

Table of Contents

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 PART 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

About the Author

Glen Loutzenhiser is Associate Professor of Tax Law, University of Oxford and Tutorial Fellow in Law of St Hugh's College, Oxford.