Advanced Topics in Revenue Law: Corporation Tax; International and European Tax; Savings; Charities
By: Glen Loutzenhiser (author), John Tiley (author)Paperback
2 - 4 weeks availability
The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes - the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition.
Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other countries' tax systems.
John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge. Glen Loutzenhiser is the Pinsent Masons University Lecturer in Tax Law and Fellow of St Hugh's College, Oxford.
Preface List of Abbreviations Table of Cases PART I CORPORATION TAX 1 Corporation Tax-Introduction, History and Policy 2 Structure 3 Distributions 4 Computation (1): General Rules 5 Computation (2): Accounting Based Rules for Specific Transactions 6 Capital Allowances 7 Groups and Consortium Companies: General 8 Control, Groups and Consortium Companies: Capital Gains 9 Exempt Distributions: Demergers 10 Close Companies 11 Employee Share Schemes 12 Anti-Avoidance: Special Provisions PART II INTERNATIONAL AND EUROPEAN TAX 13 International Tax: Prologue and Connecting Factors 14 Enforcement of Foreign Revenue Laws 15 UK Residents and Foreign Income 16 Source: The Non-Resident and the UK Tax System 17 Controlled Foreign Companies Resident in Low Tax Areas 18 Capital Gains 19 Relief against Double Taxation: Unilateral Tax Credit and Exemption 20 Double Taxation: UK Treaty Relief 21 European Tax PART III SAVINGS 22 Favoured Methods 23 Investment Intermediaries 24 Pensions PART IV CHARITIES 25 Charities Index
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