Preface |
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v | |
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7 | (68) |
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2 Tax administration -- an overview |
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75 | (62) |
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3 Tax administration -- the mechanics |
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137 | (92) |
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4 Deduction of tax from earned income |
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229 | (16) |
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245 | (44) |
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6 Avoidance -- judicial principles |
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289 | (30) |
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7 Anti-avoidance legislation |
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319 | (60) |
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379 | (16) |
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395 | (28) |
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10 Computation of income tax liability |
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423 | (14) |
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437 | (30) |
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467 | (152) |
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13 Employment income through third parties -- disguised remuneration |
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619 | (14) |
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14 Income from trades, professions and vocations |
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633 | (156) |
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789 | (60) |
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849 | (30) |
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879 | (44) |
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923 | (12) |
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19 High income child benefit charge |
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935 | (6) |
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941 | (12) |
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953 | (20) |
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973 | (12) |
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985 | (6) |
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24 Estates in the course of administration |
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991 | (8) |
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999 | (28) |
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26 Transfer of assets abroad |
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1027 | (18) |
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PART III CAPITAL GAINS TAX |
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27 Gains and chargeablllty |
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1045 | (22) |
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28 Exemptions and reliefs |
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1067 | (74) |
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1141 | (38) |
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1179 | (10) |
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1189 | (26) |
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1215 | (24) |
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1239 | (36) |
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1275 | (22) |
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35 Computation of gains and losses |
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1297 | (46) |
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36 Profits and chargeability |
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1343 | (46) |
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1389 | (20) |
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38 Loan relationships, foreign exchange, intellectual property and Islamic finance |
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1409 | (30) |
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39 Groups, consortia and substantial shareholdings |
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1439 | (42) |
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1481 | (14) |
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1495 | (12) |
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42 Controlled foreign companies |
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1507 | (20) |
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PART V SAVINGS AND INVESTMENTS |
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43 Savings products with tax exemptions or reliefs |
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1527 | (18) |
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44 Venture capital investment schemes |
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1545 | (20) |
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1565 | (30) |
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PART VI THE INTERNATIONAL DIMENSION |
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1595 | (80) |
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47 Enforcement of foreign revenue laws |
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1675 | (8) |
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48 Foreign income and capital gains of residents |
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1683 | (36) |
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49 Taxation of overseas trusts |
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1719 | (12) |
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1731 | (6) |
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51 The foreign taxpayer and the United Kingdom tax system |
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1737 | (12) |
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52 Double taxation relief |
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1749 | (36) |
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1785 | (20) |
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54 Transfers of value by disposition |
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1805 | (32) |
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1837 | (30) |
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56 Gifts with reservation |
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1867 | (18) |
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1885 | (48) |
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1933 | (22) |
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59 Business and agricultural property reliefs and timber relief |
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1955 | (32) |
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60 Relief for artwork and heritage property |
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1987 | (10) |
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1997 | (32) |
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62 Liability for payment of IHT |
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2029 | (14) |
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2043 | (22) |
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PART VIII NATIONAL INSURANCE CONTRIBUTIONS |
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64 The contributory scheme |
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2065 | (12) |
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2077 | (18) |
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2095 | (38) |
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67 Employer and employee contributions |
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2133 | (32) |
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68 The self-employed earner |
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2165 | (12) |
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69 Interaction with benefits |
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2177 | (12) |
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70 The International dimension |
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2189 | (26) |
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2215 | (10) |
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2225 | (32) |
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2257 | (30) |
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74 Stamp duty In specific situations |
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2287 | (10) |
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75 Companies -- stamp duty (and stamp duty reserve tax) |
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2297 | (12) |
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2309 | (14) |
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77 Stamp duty reserve tax |
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2323 | (26) |
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2349 | (70) |
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2419 | (66) |
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2485 | (22) |
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2507 | (54) |
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82 Tax credits, repayments and refunds |
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2561 | (54) |
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83 Accounting and payment |
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2615 | (20) |
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2635 | (36) |
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2671 | (34) |
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2705 | (10) |
Tables and Index Table of cases |
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2715 | (118) |
Table of statutes |
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2833 | (84) |
Index |
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2917 | |