Tolley's Tax Cases 2000

Tolley's Tax Cases 2000

  • Paperback
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Description

Contains brief, concise reports of more than 2500 essential court and special commissioners' decisions relevant to UK tax legislation from 1875 to 1 January 2000, including selected Irish tax cases.show more

Product details

  • Paperback | 840 pages
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • tables, index
  • 0754506797
  • 9780754506799

Table of contents

Allowances and tax rates; annuals payments; anti-avoidance; appeals; back duty; assessments; building societies; capital allowances; charities; children; claims to relief and repayment; close companies; clubs and societies; compensation etc.; connected persons; construction industry; control of companies; corporation tax; deceased persons; deduction of tax; diplomatic immunity; double tax relief; enterprise investment scheme; error or mistake relief; European law; exchange and currency problems; exemptions, farming etc.; free-of-tax annuities; higher rate liability; inland revenue - administration; interest on overpaid tax; interest payable; life assurance; loss relief; married persons; medical insurance; mining etc., rents and royalties; mutual trading; partnerships; patents and copyrights; pay as you earn; payment of tax; penalties; property dealing and property sales; residence, ordinary residence and domicile; retirement annuity relief; retirement benefit schemes; returns and information; schedule A; schedule B; schedule C; schedule D case I and II - basis of assessment; schedule D case I and II - commencements and cessation; schedule D case I and II - definition of trading; schedule D case I and II - territorial scope; schedule D case I and II - computation of profits; schedule D case I and II - specific business; schedule D case I and II - assessable income; schedule D case I and II - allowable deductions; schedule D case I and II - compensation and damages; schedule D case III; schedule D case IV and V; schedule D case VI ;schedule E; schedule F; self-assessment; settlements; tax planning and avoidance; underwriters; capital gains tax; inheritance tax; petroleum revenue tax; windfall tax; table of cases ;table of statutes; tables of statutory instruments.show more