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Tolley's Tax Cases 2017

Tolley's Tax Cases 2017 is the only book of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation.
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£147.95
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ISBN/ISSN: 9780754553861

Product description

Why should you buy Tolley's Tax Cases 2017


Tolley's Tax Cases is the only book of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation. Concise summaries of over 2,800 tax cases span from 1875 to the present day. This offers an important historical context to current tax legislation. The new edition is alphabetically arranged with a comprehensive index to ensure you can locate accurate answers immediately.

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Table of contents

Contents

1 Allowances and tax rates—individuals
2 Annual payments (ITA 2007, s 899)
3 Anti-avoidance
4 Appeals
5 Assessments
6 Bankruptcy
7 Building societies
8 Capital allowances
9 Charities
10 Claims to relief or repayment
11 Close companies
12 Company distributions (CTA 2010, ss 997–1117)
13 Company liquidation and receivership
14 Compensation, etc.—‘Gourley’ principle
15 Compensation for loss of employment
16 Construction industry: contractors and subcontractors
17 Control of companies
18 Corporation tax
19 Deceased persons
20 Deduction of tax (ITA 2007, ss 847–987)
21 Double tax relief
22 Employment income
23 Enterprise investment scheme (ITA 2007, ss 156–257)
24 Error or mistake relief (TMA 1970, s 33)
25 European law
26 Exempt income
27 Farming, etc. (ICTA 1988, s 53; CTA 2009, s 36)
28 Foreign income (ITTOIA 2005, ss 829–845)
29 Further assessments: loss of tax (TMA 1970, s 36)
30 Higher rate liability
31 Human rights
32 Interest on overpaid tax
33 Interest payable
34 Life assurance
35 Loss relief
36 Maintenance payments
37 Married couples
38 Mining rents and royalties (CTA 2009, ss 270–276)
39 Miscellaneous income (ITTOIA 2005, ss 574–689)
40 Mutual trading
41 Partnerships
42 Pay as you earn
43 Payment of tax
44 Penalties
45 Pension income (ITEPA 2003, ss 565-654)
46 Pension schemes (FA 2004, ss 149–284)
47 Property income (ITTOIA 2005, ss 260–364)
48 Residence, ordinary residence and domicile
49 Returns and information
50 Revenue administration
51 Revenue prosecutions
52 Savings and investment income (ITTOIA 2005, ss 365–573)
53 Schedule D—superseded legislation
54 Schedule E—superseded legislation
55 Self-assessment
56 Settlements
57 Statutory bodies
58 Tax planning and avoidance
59 Trading income—definition of trading
60 Trading income—territorial scope (ITTOIA 2005, s 6)
61 Trading income—commencements and cessations
62 Trading profits—basic rules (ITTOIA 2005, ss 24–31)
63 Trading profits—deductions (ITTOIA 2005, ss 32–94; CTA 2009, ss 53–92)
64 Trading profits—receipts (ITTOIA 2005, ss 95–106)
65 Trading profits—miscellaneous provisions (ITTOIA 2005, ss 107–259)
66 Trading profits—compensation and damages
67 Trading profits—property dealing
68 Trading profits—specific businesses
69 Underwriters
70 Voluntary associations
71 Capital gains tax
72 Inheritance tax
73 National insurance contributions
74 Petroleum revenue tax
75 Stamp duty land tax