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Halsbury's Laws of England Fifth Edition Volume 59 2014 Income Taxation Part 3

The Halsbury’s Laws Income Taxation title deals with income tax charged on the income of individuals from employment, pensions and other sources.

Law Report
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ISBN/ISSN: 9781405745390

Product description

The Halsbury’s Laws Income Taxation title deals with (1) income tax charged on the income of individuals from employment, pensions, social security, trading, property, savings and investment, and other sources; and (2) corporation tax charged on the profits of companies. Tax avoidance, reliefs and exemptions, and capital allowances are included in this comprehensive title.

Income Taxation is available in three parts. Volumes 58, 58A and 59 comprise the title in full.



Parts 1–6: David R Harris, LLM; of Lincoln's Inn, Barrister

Part 7: Cheryl Scott, BA (Hons); former Deputy Director HMRC; TolleyGuidance Employment Taxes; Manager, LexisNexis UK; freelance tax writer and lecturer

Part 8: Gideon Scott Holland, MA Hons (Oxon), of Lincoln's Inn, Barrister, Keating Chambers; Tom Owen, MA Hons (Cantab), of the Middle Temple, Barrister, Keating Chambers

Parts 9, 10: Tarlochan Lall, LLB, LLM (Tax), CTA (Fellow), of Middle Temple, Barrister, Monckton Chambers; former Solicitor

Part 11: prepared by LexisNexis UK with thanks given for the kind assistance of Tarlochan Lall, Monckton Chambers

Part 12: Tarlochan Lall, as before

Parts 13–15: James R Brightwell, MA, LLM; of Lincoln's Inn, Barrister; Deputy District Judge;  (part 14 as Consultant)

Part 16: David Smailes, FCA; Tax Writer, LexisNexis UK

Part 17: Peter Gausden, a Solicitor of the Senior Courts of England and Wales; former Principal Lecturer at the College of Law, Chester (now the University of Law)

Part 18: James R Brightwell, as before

Part 19: Cheryl Scott, as before

Part 20: David R Harris, as before



12. Persons Chargeable etc

13. Calculation of Income Tax; Rates

14. Special Classes of Companies and Businesses

15. Intellectual Property

16. Life Policies, Life Annuities and Capital Redemption Policies

17. Estates of Deceased Persons in Course of Administration

18. Settlements

19. Tax Avoidance

20. Returns, Assessments and Legal Proceedings


Other titles in the Halsbury’s Laws tax series include Vol 6 Capital Gains Taxation, Vols 30 & 31 Customs and Excise, Vol 59A Inheritance Taxation, Vol 61 Landfill Tax, Vol 78 Oil and Gas Taxation, Vol 96 Stamp Taxes, and Vol 99 VAT.

The law is stated as at 1 June 2014, although subsequent changes have been included wherever possible.

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