Tolley's Tax Cases

Tolley's Tax Cases

Dolton, Alan; Saunders, Glyn

LexisNexis UK

03/1999

889

Mole

Inglês

9780754502425

0754502422

Contains brief, concise reports of more than 2500 court and special commissioners' decisions relevant to UK tax legislation from 1875 to 1 January 1999, including selected Irish tax cases. Also contained is analytical commentary on key decisions from 1998.
Allowances and tax rates; annual 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; Inland Revenue - confidentiality of information; interest on overpaid tax; interest payable; loss relief; married persons; medical insurance; mining etc. rents and royalties; mutual trading; partnerships; patents and copyright; 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 businesses; 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 settlements; tax avoidance; underwiters; capital gains tax; inheritance tax; petroleum revenue tax; tables.
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