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TitleRevenue law
Author Philip Ridgway
Imprint London : Cavendish Pub. Ltd., 1996
Descript xxviii, 310 p. ; 25 cm


Definitions, economics and policy -- Judicial attitudes to tax avoidance -- Statutory interpretation -- Administration, collection and fact and law -- Income-the source doctrine and schedular system -- Income tax-computation -- Schedule d case i and schedule d case ii-the charge to tax -- Schedule d case i and schedule d case ii-calculation of profit and losses -- Capital allowances -- Schedule e-the charge to tax -- Schedule e-benefits in kind and expenses -- Schedule a and schedule d case vi -- Schedule d case iii-interest, annuities, annual payments and discounts -- Income tax-trusts and settlements -- Income tax special cases -- Corporation tax-the charge to tax -- Corporation tax-tax distributions, act and schedule f -- Corporation tax-closes companies -- Corporation tax-groups of companies and transactions -- Capital gains tax-the charge to tax -- Capital gains tax-computation -- Capital gains tax-reliefs and exemptions -- Capital gains tax-settled property and death

Financial -- Taxation Internal revenue law Taxation

Law Library (3rd Floor)K/Eng.975 R436r 1996CHECK SHELVES

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