Tiley’s Revenue Law

Definitions and theories -- Jurisdiction : the taxing power -- Sources -- The setting of the tax system -- Tax avoidance -- Historical introduction -- Income tax : basic concepts -- The tax unit -- Taxation and Social Security -- Deductions and credits for taxpayer expenditure and losses -- Personal reliefs and tax reductions -- Calculations -- Employment income : scope and PAYE -- Employment income : emoluments/earnings -- Benefits in kind and the convertibility principle -- The benefits code and exemptions -- Employee share schemes -- Employment income : deductions and expenses -- Business income - Part I : Scope -- Business income - Part II : basis of assessment and loss relief -- Business income - Part III : principles and receipts -- Business Income - Part IV : trading expenses -- Business Income - Part V : timing and trading stock (inventory) -- Capital allowances -- Income from land in the United Kingdom -- Savings income : interest and premium, bond and discount -- Miscellaneous income including annual payments -- Income not otherwise charged -- Trusts -- Death and estates -- Income splitting : arrangements and settlements -- Introduction and policy -- Structure and elements -- Assets -- Disposals : (1) general -- Disposals : (2) Gifts, bargains not at arm's length and other gratuitous transactions -- Leases -- Options -- Death -- Trusts -- Shares, securities and other fungible assets -- Capital gains tax and business -- Computation of gains -- Inheritance tax : introduction -- Transfers of value by disposition -- Death -- Gifts with reservation -- Settled property : introduction -- Trusts with interests in possession -- Relevant property trusts with no qualifying interest in possession -- Favoured trusts -- Companies -- Exempt transfers : conditions and allocation where partly exempt -- Particular types of property -- Valuation : rules, charges and reliefs -- Accountability and administration -- Incidence of tax -- International -- Corporation tax - Introduction, history and policy -- Structure -- Distributions -- Computation (1) : general rules -- Computation (2) : accounting-based rules for specific transactions -- Groups and consortium companies : general -- Control, groups and consortium companies : capital gains -- Exempt distributions : demergers -- Close companies -- Anti-avoidance : special provisions -- International tax : introduction and connecting factors -- Enforcement of foreign revenue laws -- UK residents and foreign income -- Source : the non-resident and the UK tax system -- Controlled foreign companies -- Capital gains -- Unilateral relief against double taxation -- Double taxation : UK treaty relief -- European Union Tax Law.