Djanogly, Cathya, Walton, Kevin 　著

内容

目次

1. Allowances and Tax Rates - Individuals; 2. Annual Payments (Including Annuities); 3. Anti-Avoidance; 4. Appeals; 5. Assessments; 6. Bankruptcy; 7. Building Societies; 8. Capital Allowances; 9. Charities; 10. Children; 11. Claims to Relief or Repayment; 12. Close Companies; 13. Company Distributions (Icta 1988, Ss 208-230); 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 and Pension Income; 23. Enterprise Investment Scheme; 24. Error or Mistake Relief; 25. European Law; 26. Exemptions (Miscellaneous); 27. Farming, Etc. 28. Foreign Income (Ittoia 2005, Ss 829-845); 29. Fraudulent or Negligent Conduct (Tma 1970, S 36); 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. Property Income (Ittoia 2005, Ss 260-364); 46. Residence, Ordinary Residence And Domicile; 47. Retirement Annuity Relief; 48. Retirement Benefit Schemes; 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 Schedule D-Superseded Legislation; 54.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Superseded Legislation; 55.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