Taxation and duties law Books

Book SynopsisThis edition of Whillans Tax Tables includes all the relevant information from the Budget, enabling practitioners to start processing the updated facts and figures.

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Book SynopsisKarin Nickenig befasst sich in diesem essential in aller Kürze mit den wesentlichen Fachbegriffen aus der Buchführung und Kostenrechnung (Rechnungswesen), sowie einschlägigem Fachvokabular aus dem Steuerrecht (insb. Einkommen-, Umsatz- und Gewerbesteuer). Der Leser erhält mit Hilfe dieses praxisorientierten kleinen Nachschlagewerks einen einfachen, dennoch fundierten Einstieg in relevante Begriffsdefinitionen, welche zum beruflichen Alltag z.B. eines kaufmännischen Angestellten oder Unternehmers gehören. Die Anordnung in alphabetischer Reihenfolge erleichtert das Auffinden der Begriffe im Praxisalltag „auf die Schnelle“.Trade Review“... umfassende Werk eignet sich hervorragend zum Einstieg in ein unbekanntes Thema. Für Auszubildende es ebenso hilfreich wie für Studierende. Eigentlich ist es für jeden Menschen hilfreich, der sich mit dem umfangreichen Thema beschäftigen will oder muss ...” (OZ Onlinezeitung, onlinezeitung.co, 4. April 2017)Table of ContentsÜbersichtliche Darstellung von Fachbegriffen des betrieblichen Rechnungswesens (Buchführung und Kostenrechnung) sowie des Steuerrechtes (ins. Einkommen-, Umsatz- und Gewerbesteuer).- Zahlreiche einfache Beispiele zu den Begriffsdefinitionen zum besseren Verständnis.

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Book SynopsisFoundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC outcomes: professional conduct, tax and revenue law, and wills and administraion of estates. It also features coverage of human rights.Table of ContentsPart 1: Professional Conduct 1: Ethics, professional conduct and regulation 2: Financial services 3: Money laundering Part 2: Revenue Law 4: An introduction to revenue law 5: Income tax 6: Capital gains tax 7: Inheritance tax 8: Corporation tax 9: Value added tax 10: Taxation of sole proprietors and partnerships 11: Taxation of trusts and settlements Part 3: Wills and Administration of Estates 12: Introduction to wills and administration of estates 13: Entitlement to the estate 14: Application for a grant of representation 15: Post-grant practice Part 4: Human Rights 16: Human rights

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Book SynopsisCharting tax changes post-Finance Act, known and respected for its accuracy, this title contains all the data you need. This edition includes provisions from Finance Act 2022 and updated retail price indices, together with any other information not available for inclusion in the Budget edition. The depth of data and breadth of coverage enables you to make fast, effective calculations. Clear and concise summaries of tax changes are presented in tabular form under distinctive headings.Whillans''s Tax Tables provides accurate tables of all the new and revised tax rates and allowances and is published twice a year, in May and August.Known and respected for their accuracy, Whillans''s Tax Tables contain all the data you need in practice. With the latest tax rates, allowances and reliefs, Whillans''s enables you to quickly make calculations with accurate data. The easy-to-use layout and concise expert commentary by our technical team ensure you have exactly the right level of information on

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Book SynopsisYou are paying much more in tax than you think you are What Everyone Needs to Know About Tax takes an entertaining and informative look at the UK tax system in all its glory to show you just how much you pay, how the money is collected and how it affects ordinary people every day.Trade Review"...chock full of essential information and interesting fact. I can highly recommend it to anyone who wants to get a grip of the complex UK tax system." (Frost Magazine, March 2017)Table of ContentsAbout the author xi Introduction xiii 1 Taxes on your income and earnings 1 Income tax and national insurance 1 National insurance contributions 3 Paying tax 7 Taxes on high earners 10 The Laffer curve 13 Sports, prizes and betting 16 With betting, the tax inspector always wins 18 The poverty trap 20 2 Taxes on what you spend 23 Value added tax 23 How VAT works 27 Zero rated and exempt from VAT 30 Europe, Brexit and VAT 32 Customs and excise 34 Excise duties 36 Fuel duty and green taxes 41 Oil and gas extraction 44 Green taxes 45 Global warming 47 3 Taxes on what you own 51 Capital gains tax 51 Paying capital gains tax 54 Taxes on homes and property 56 Inheritance tax 57 Stamp duty land tax 59 Council tax 62 Buy to let 63 The mansion tax and wealth taxes 65 Taxes on pensions and saving 67 Other ways to save 71 How to live comfortably while paying almost no tax at all 72 4 Taxes on business 77 Taxing business 77 Tax on the self]employed and small businesses 78 Tax on companies 79 Personal service companies 81 The tradesman’s entrance 84 Multinationals and international tax 86 Territorial taxes 88 Tax havens 90 A bit of BEPS 91 Where does big business make its profits? 93 Tax competition 97 Taxing what you can’t touch 99 Taxes on financial transactions 103 5 Taxes evaded, avoided and reformed 107 Film finance: how governments encourage planning, avoidance and evasion 107 Tax evasion 113 Tax avoidance and the general anti]abuse rule 117 A changing climate 119 Avoiding income tax 122 The new fight against aggressive avoidance 124 Tax planning 126 Tax reform 128 1. Stop cutting income tax and start cutting national insurance 130 2. Start the 45% tax rate at £100,000 instead of £150,000 130 3. Tax companies according to their accounting profits 130 4. Expand the scope of VAT 131 5. Introduce a minimum income tax rate for the wealthy while abolishing most income tax anti-avoidance rules and incentives 131 Conclusion: the Three Golden Rules of tax 133 The First Golden Rule: Lots of small taxes together add up to make big tax bills 133 The Second Golden Rule: No matter what name is on the bill, all taxes are ultimately suffered by human beings 134 The Third Golden Rule: Taxes are kept as invisible as possible 135 Index 139

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Book SynopsisFor undergraduate and graduate courses in Taxation, and for professional use. Get clarity on UK taxation rulesand policiesin this up-to-date guide for year 2020 Taxation, 26thEdition, by Alan Melville,updated with 2020's Finance Act,is the definitive, market-leadingtexton UK taxation and is known for its up-to-date coverage of the changes introduced by the annual Budget.Featuring clean, well-structured prose and a wealth of immensely practical examples, this comprehensive guide serves as both a core textbook if you are studying taxation for the first time and a reference text that clearly explains the UK tax system and taxation regulations. Additionally, afree to access CompanionWebsite features opportunities for extra practice, pluschapter appendices anda range of useful links to explore taxation rules and the tax system further. Pearson, the world'slearningcompany. Table of ContentsPART 1 INCOME TAX AND NATIONAL INSURANCE 1 - Introduction to the UK tax system 2 - Introduction to income tax 3- Personal allowances 4- Payments and gifts eligible for tax relief 5 - Income from property 6 - Income from savings and investments 7 - Income from employment (1) 8 - Income from employment (2) 9 - Income from self-employment: Computation of income 10 - Income from self-employment: Basis periods 11 - Income from self-employment: Capital allowances 12 - Income from self-employment: Trading losses 13 - Income from self-employment: Partnerships 14 - Pension contributions 15- Payment of income tax, interest and penalties 16 - National insurance contributions Review Questions (Set A) PART 2 CAPITAL GAINS TAX 17 - Introduction to capital gains tax 18 - Computation of gains and losses 19 - Chattels and wasting assets 20 - Shares and securities 21 - Principal private residence 22 - CGT reliefs Review Questions (Set B) PART 3 CORPORATION TAX 23 - Introduction to corporation tax 24 - Corporate chargeable gains 25 - Computation and payment of the corporation tax liability 26 - Corporation tax losses 27 - Close companies and investment companies 28 - Groups of companies and reconstructions Review Questions (Set C) PART 4 MISCELLANEOUS 29 - Value added tax (1) 30 - Value added tax (2) 31 - Inheritance tax 32 - Overseas aspects of taxation Review Questions (Set D) PART 5 ANSWERS

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Book SynopsisThe Inheritance Tax Planning Handbook provides a comprehensive overview of the planning opportunities available to mitigate the inheritance tax that estates and trusts must pay.

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Book Synopsis'A delicious book.' Jared DiamondWho controls the space around an aeroplane seat: you or the person behind you trying to work on their laptop? Who owns your favourite football player? And why do Facebook and Google want your private data?In Mine! Michael Heller and James Salzman reveal the hidden economic and social rules that guide everyday life, demonstrating that much of what we assume about ownership is wrong. Whether a lost wallet, a playground swing or a London flat, Mine! explores what ownership means and why it governs everything we do.Trade ReviewThis delicious book will guide you through the confusing maze of ownership disputes that bedevil our daily lives. * Jared Diamond, Pulitzer-winning author of Guns, Germs and Steel *Mine! does for ownership what Dubner and Levitt's Freakonomics did for money: it shows you the world through a different lens... Its ideas will certainly get your brain whirring. * Sunday Times *Mine! is one of those rare and treasured books that make you feel smarter and change the way you see the world. I haven't had an experience like this as a reader since Freakonomics. A rollicking good read, filled with amazing stories about the secret rules of ownership and why they work in unexpected ways. * Barton Gellman, three-time winner of the Pulitzer Prize and author of Dark Mirror *Who knew there are hidden rules of ownership controlling our lives? I didn't until I read this fascinating, illuminating book. I'm very glad I did. * Robert Cialdini, bestselling author of Influence *Fascinating... It's immensely clarifying, beautifully written, and perfectly timed -- and it might improve the world to boot. * Cass R. Sunstein, bestselling co-author of Nudge *With vivid stories and memorable insights, Heller and Salzman decode legal rules about ownership much as Freakonomics decodes economics and psychological rules of incentives. * Martha Minow, Former Dean, Harvard Law School *Wonderful * Forbes *Enjoyable, well-written and with a deftness of touch that belies the radical re-examination of property rights at its heart. * Financial Times *Table of Contents0: Introduction: Who Gets What and Why 1: First Come, Last Served 2: Possession Is One-Tenth of the Law 3: I Reap What You Sow 4: My Home Is Not My Castle 5: Our Bodies, Not Our Selves 6: The Meek Shall Inherit Very Little 7: The Future of Ownership-and the World 8: Epilogue: The Toddler's Rules of Ownership

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Book SynopsisThe rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.Table of ContentsIntroduction, Takatoshi Ito and Anne O. Krueger Part I 1. International Interactions between Tax Systems and Capital Flows, Assaf Razin and Efraim Sadka Comments: Toshihiro Ihori and John Whalley 2. The Role of Taxation in the Development of East Asian Economies, Vito Tanzi and Parthasarathi Shome Comment: Joseph Y. Lim Part II 3. Tax Reform in Japan, Masaaki Homma Comments: Hiromitsu Ishi and Charles E. McLure, Jr. 4. The Political Economy of Tax Reforms and Their Implications for Interdependence: United States, Charles E. McLure, Jr. 5. Tax Reform in Korea, Taewon Kwack and Kye-Sik Lee 6. An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation, Chuan Lin Comments: Ching-huei Chang and Kwang Choi Part III 7. The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform Tatsuo Hatta and Hideki Nishioka Comments: Medhi Krongkaew and Assaf Razin 8. The Role of Tax Policy in Korea's Economic Growth, Irene Trela and John Whalley Comments: Anne O. Krueger 9. Aging of Population, Social Security, and Tax Reform, Yukio Noguchi Comments: Hiromitsu Ishi, Maria S. Gochoco, and, Charles E. McLure, Jr. 10. Bequest Taxes and Accumulation of Household Wealth: U.S.Japan Comparison, Thomas A. Barthold and Takatoshi Ito Comments: Ching-huei Chang and Hiromitsu Ishi 11. Taxation of Income from Foreign Capital in Korea , Kun-young Yun Comments: Toshihiro Ihori, Toshiaki Tachibanaki, and Twatchai Yonkittikul 12. Tax Policy and Foreign Direct Investment in Taiwan Ching-huei Chang and Peter W. H. Cheng Comments: Kwang Choi and Toshihiro Ihori

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Book SynopsisTolley'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.

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Book SynopsisThis popular reference work contains essential information on all the main UK taxes and related subjects, conveniently arranged to save you the time and effort involved in researching a whole range of source material.

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Book SynopsisThe book provides an in-depth description of cross-border project financing as a technique for financing capital-intensive projects, as well as an overview of certain financing and derivative instruments currently available in the global financial markets.Table of ContentsAcronyms. About the Authors. Introduction. 1. Overview of Financial Innovations in the International Financial Markets. 2. Syndicated Eurocredit Loans. 3. Marketable Debt Securities in the International Financial Markets. 4. Depositary Receipts. 5. Interest Rate, Currency and Commodity Derivatives. 6. Off-balance Sheet Activities of Commercial Banks. 7. What is Project Financing? 8. Description of a Project Finance Transaction. 9. Advantages and Characteristics of Project Financing. 10. Appraisal Techniques in Project Financing. 11. Risk Identification and Risk Assessment in Project Financing. 12. Risk Management Techniques in Project Financing. 13. Limited-recourse Structures. Glossary of Terms. Bibliography. Index.

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Book SynopsisThis edition of Whillans Tax Tables includes all the relevant information from the Budget, enabling practitioners to start processing the updated facts and figures. Revised content includes the latest tax rates, reliefs and tables of rates and allowances for the current year and previous five.

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Book SynopsisIn an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors’ extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.Trade ReviewSnape and de Cogan frame a book containing classic cases in tax law as a means of understanding the deeply social and political nature of tax law, revenue law, the government, and the people’s interactions in what they hope will be a civilized society. Seeing issues from this more inclusive framing will allow legal scholars to contribute to that desired outcome without unnecessarily narrowing (and thus inevitably distorting) their focus. -- Neil H Buchanan * Jotwell *[A] full appreciation of the immense effort put in by each of the contributors gradually reveals itself after reading each of the contributions. The book is extensively researched and indexed... This book offers much more than an analysis of leading revenue law cases in the UK... This reviewer thoroughly endorses this book as essential reading to anyone interested in the historical development of the UK’s revenue law through the lens of the common law. Furthermore, it is recommended to anyone with an interest in revenue law, especially where the common law operates. It is not a book for reading in a single session; its full impact on one’s thinking is only achievable if a reader takes time to reflect upon the implications and insights provided by each of the chapters. This book should be part of the collections of tax practitioners, academics, officials, the judiciary and students with a keen interest in the law, especially those working with, or having an interest in, revenue law. -- Adrian Sawyer, Professor of Taxation, UC Business School, University of Canterbury, New Zealand * British Tax Review *Table of ContentsIntroduction: On the Significance of Revenue Cases John Snape and Dominic de Cogan 1. Case of Ship-Money (R v Hampden) (1637): Prerogatival Discretion in Emergency Conditions Michael J Braddick 2. Farmer v Glyn-Jones (1903): The Perils of Revenue Practice Chantal Stebbings 3. De Beers Consolidated Mines Ltd v Howe (1906): Corporate Residence: An Early Attempt at European Harmonisation John Avery Jones and Johann Hattingh 4. Thomas Gibson Bowles v Bank of England (1913): A Modern John Hampden? Martin Daunton 5. Great Western Railway Co v Bater (1922): A Question of Classification John HN Pearce 6. The Archer-Shee Cases (1927): Trusts, Transparency and Source Malcolm Gammie 7. Commissioners of Inland Revenue v Crossman (1936): Keeping it in the Family Ann Mumford 8. Edwards v Bairstow and Harrison (1955): Fact Finding and the Power of the Courts Anne Fairpo 9. Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971): A Delphic Pronouncement and a Fundamental Tension Judith Freedman 10. WT Ramsay v Commissioners of Inland Revenue (1981): Ancient Values, Modern Problems John Snape 11. CIR v National Federation of Self-Employed and Small Businesses (1981): All Grievances Converging on Tax Law Dominic de Cogan 12. Conservative and Unionist Central Office v Burrell (1981): A Case of Hidden Significance Victor Baker 13. Mallalieu v Drummond (1983): Allowable Deductions, Inadmissible Arguments Geoffrey Morse 14. Zim Properties Ltd v Proctor (1985): Compromise of Action, Compensation and CGT David Salter 15. The Commerzbank Litigation (1990): UK Law, Tax Treaty Law and EU Law Philip Baker 16. Pepper v Hart and Others (1992): The Case of the Misunderstood Minister Philip Ridd 17. R v Secretary of State for Foreign and Commonwealth Affairs, ex parte World Development Movement (1994): Financial Prudence, Interfering Busybodies Abimbola A Olowofoyeku 18. Barclays Mercantile Business Finance v Mawson (2004): Living with Uncertainty John Vella 19. Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC Rules Under EU Tax Law Christiana HJI Panayi 20. Jones v Garnett (2007): Legal Form, Legal Problem Glen Loutzenhiser

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Book SynopsisThis supplement is an invaluable single source for the code and regulations applying to federal transfer taxes, such as gift taxes and the generation-skipping transfer tax. It is a quick and easy, yet comprehensive, reference to the primary law, conveniently sized for carrying in a briefcase or backpack. The 2022 edition includes code and regulation changes up through early February 2022.

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Book SynopsisConsideration of harmful short-termism in capital markets is prevalent amongst legal and business academics. It is also garnering increased attention in corporate board rooms and executive suites, and from the investing public. As a result, correcting perceived short-termism in capital markets has become a rationale for reform used by regulators across the globe. Despite the considerable attention given to this phenomenon, there has not yet been a comprehensive book analyzing the perceived short-termism problem, its sources and causes, and reform efforts undertaken to date. This book fills this gap by documenting the rise of the short-termism discussion, analyzing the significance of the problem, and considering the proposed legal remedies. Based on this analysis, a framework for effective short-termism reform is offered.Table of ContentsChapter 1. Introduction.- Chapter 2. Defining the Issues.- Chapter 3. Short-Termism, An Evolving Concern?.- Chapter 4. What Has Been Done to Correct Short-Termism?.- Chapter 5. Is There A Short-Termism Problem At All?.- Chapter 6. Short-Termism Transmission Mechanisms.- Chapter 7. What Are The Harms Of Short-Termism?.- Chapter 8: Dual Pathway For Short-Termism Reform.- Chapter 9. Conclusion.

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Book SynopsisThis book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.Trade Review“In the complex world of VAT and GST and in the complex world of finance, this book is an indispensable guide.” (Charlene-A. Herbain, Intertax, Vol. 46 (5), 2018)​Table of ContentsPart I: Establishing the VAT and Financial Supplies Benchmarks.- Chapter 1. Theories of Consumption and the Consequences of Partial Taxation of Financial Services (Robert F. van Brederode).- Part II: Financial Loans and Intermediary Services.- Chapter 2. Taxing Loan Intermediary Services: Theory and Design Considerations (Robert F. van Brederode).- Chapter 3. Financial Loan Intermediary Services: Argentina (Guillermo Teijeiro).- Chapter 4. Financial Loan Intermediary Services: Australia (Richard Krever).- Chapter 5. Financial Loan Intermediary Services: Brazil (Flavio Rubinstein).- Chapter 6. Financial Loan Intermediation Services: Canada (Simon Thang).- Chapter 7. Financial Loan Intermediary Services: China (Na Li).- Chapter 8. Financial Loan Intermediary Services: China (Joachim Englisch).- Chapter 9. Financial Loan Intermediary Services: Israel (David Goldman).- Chapter 10. Financial Loan Intermediation Services: New Zealand (Marie Pallot).- Chapter 11. Financial Loan Intermediary Services: South Africa (Alwyn de Koker).- Part III: Financial Investments.- Chapter 12. VAT and Financial Investments (Richard Krever).- Chapter 13. VAT and Cost Sharing in the EU (Ine Lejeune).- Chapter 14. A VAT/GST Perspective on Crowdfunding (Sebastian Pfeiffer).- Chapter 15. Financial Investments: European Union (Joachim Englisch).- Chapter 16. Financial Investments: South Africa (Alwyn de Koker).- Part IV: Financial Pooling Services: Insurance and Gambling.- Chapter 17. GST and Insurance: Australia (Richard Krever).- Chapter 18. VAT and Insurance: The European Union (Marta Papis-Almansa).- Chapter 19. GST and Insurance: Singapore (Soo How Koh).- Chapter 20. VAT and Gambling (Fabiola Annacondia).

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Book SynopsisThe Power in the Landchallenges the pessimistic belief, nurtured by the depressions of the last two decades, that unemployment is now a permanent feature our society. The author elaborates policies, based on a radical reform of the tax system, which would banish involuntary unemployment and generate continuous economic growth.

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Book SynopsisThis thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.

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Book SynopsisElgar Research Agendas outline the future of research in a given area. Leading scholars are given the space to explore their subject in provocative ways, and map out the potential directions of travel. They are relevant but also visionary.This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.Showcasing visionary and provocative thoughts from leading international tax scholars, each chapter follows a clear methodological structure, setting each specific topic in context before identifying research gaps indicating potential avenues for future research. These developments are discussed in relation to tax law’s interaction with a myriad of cutting-edge topics such as environmental challenges, new technologies, racial and immigration issues. The expert authors astutely draw out the social implications of tax law in order to present a case for developing a more global and interconnected approach to contemporary research ventures.A Research Agenda for Tax Law will provide guidance and inspiration for future researchers, doctoral students and scholars in the field of tax law and fiscal policy who wish to dive into some deeper, and perhaps unknown, waters of taxation.Trade Review‘. . . the individual chapters in this collection are all excellent and are a first port of call for tax researchers looking for inspiration. The book also provides an incredibly helpful reference point for academics who receive queries from students unsure of what their postgraduate research should explore. The book is thoroughly recommended to tax researchers, experienced and newcomers alike. It comes as a breath of fresh air for the scholar stuck in the same old stuffy room of ideas. Blue-sky thinking, which this book champions, is to be cherished.’ -- Stephen Daly, British Tax Review‘Proving that tax profoundly influences all aspects of society, this volume includes reflections by the world’s leading academics on essential facets of taxation — from age-old questions about redistribution to cutting-edge questions about how tax can mitigate climate change. Touching on race, inequality, morality, technology, rights, and more, this book truly supplies a research agenda for tax law.’ -- Ruth Mason, University of Virginia, US‘This is an outstanding introduction to tax research by leading tax scholars around the world. It provides simple guidance and inspiration for researchers who want to explore in depth various contested areas of tax law. It should be read by anyone interested in taxation.’ -- Reuven S. Avi-Yonah, University of Michigan, USTable of ContentsContents: Introduction: Why a Research Agenda in Tax Law? 1 Leopoldo Parada 1 Fundamental rights and tax law 15 Philip Baker 2 Public law and political values in tax law 29 Dominic de Cogan 3 Environmental challenges and tax law 47 Marta Villar Ezcurra 4 New technologies and tax law 65 Luisa Scarcella 5 Tax law, inequality, and redistribution: recent and possible future developments 85 Daniel Shaviro 6 Racial issues in tax law: identification, redress, and a new vision of horizontal equity 105 Alice G. Abreu 7 Taxation and immigration 127 Svetislav Kostić 8 An indirect tax law agenda 145 Giorgio Beretta 9 A European tax law agenda in direct taxation 163 Rita Szudoczky 10 An international tax law agenda 183 Aitor Navarro Ibarrola 11 Conclusions: The future of research in tax law 203 Leopoldo Parada Index

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Book SynopsisPrior to the financial crisis and subsequent recession, the value of tax benefits for charitable contributions and organizations was estimated to be around $100 billion per year. About half of this cost arose from the deductions for charitable contributions with the other half from exemptions of earnings of non-profits. In 2010, the deduction for charitable contributions results in an estimated $40 billion in federal revenue losses. On average, endowment investments in 2009 experienced losses, meaning that the federal government did not lose revenues from exempting asset returns from taxation. This book provides an overview of recent changes affecting tax-exempt and charitable organizations, while also discussing issues that may be of legislative interest in the future.

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Book SynopsisFully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 16 years. It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year. While the UK tax system becomes ever more complicated and many textbooks and guides reflect this trend, Taxation: Policy and Practice 2009/2010 edition, maintains its clarity and brevity. Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making. Features - Fully updated and revised to include the Finance Act 2009 - Designed to support independent or classroom study. - A glossary of key terms and concepts. - More than 100 useful questions and mini case studies. - A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers. - Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT etc.

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Book SynopsisFully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 17 years. It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year. While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2010/2011 edition, maintains its clarity and brevity. Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making. Features - Fully updated and revised to include the Finance Acts 2010 - Designed to support independent or classroom study. - A glossary of key terms and concepts. - More than 100 useful questions and mini case studies. - A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers. - Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT etc.

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Book SynopsisThis comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of: Income tax, Corporation tax, Capital gains tax, Inheritance tax and Value added tax. The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning. The book is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations. In this new edition - This edition has been updated for all those provisions of the 2010 Finance Acts that relate to the tax year 2010/11. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes, new rates of CGT and VAT changes.

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Book SynopsisFor over 30 years this textbook has been the leader in its field. Now updated annually, the 2009/2010 edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of taxation, whilst Part 2 gives a broad-based description and evaluation of the policy and practice of the UK s tax system, highlighting international comparisons. Features - Revised to include the 2010 Budgets and Finance Acts. - Numerical examples and illustrations intergrated throughout the text. - Chapter-by-chapter self assessment and discussion questions, with suggested answers to the self assessment questions at the end of the text. - This text is updated and revised annually. The Economics of Taxation is suitable for undergraduates of all disciplines studying courses in taxation.

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Book SynopsisFully updated each year, this continues to be the number one UK textbook providing coverage of the country's tax system as it has for the last 19 years. It is an excellent aid to support a first course in UK taxation, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year.

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Book SynopsisThis comprehensive and popular annual textbook provides students of taxation with a thorough knowledge of the UK's: Income tax, Corporation tax, Capital gains tax, Inheritance tax and Value added tax. This edition has been updated for all those provisions of the 2014 Finance Acts that relate to the tax year 2014/15. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.

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Book SynopsisFor over 30 years this textbook has been the leader in its field. Updated annually, the 2014/2015 edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of taxation, whilst Part 2 gives a broad-based description and evaluation of the policy and practice of the UK's tax system, highlighting international comparisons.

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Book SynopsisThis comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of: Income tax, Corporation tax, Capital gains tax, Inheritance tax, Value added tax. The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning. The book is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations. This edition has been updated for all those provisions of the 2014 and 2015 Finance Acts that relate to the tax year 2015/16. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes. It is updated for both of the 2015 Budgets.

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Book SynopsisThis collection of essays is based on papers presented at the 22nnd Annual Conference of the Tax Research Network (TRN), held at the University of Exeter in September 2013. The essays provide valuable insights into the rich diversity of contemporary tax research. They draw on a variety of prespectives including psychology, law, organisational theory and public policy. They are written by a mix of scholars ranging from current doctoral students through to more experienced tax researchers and cover a range of themes including equity, taxpayer compliance and rights and tax policy. This volume will provide insights and inspiration to aspiring and experienced tax researchers and policy professionals alike. This volume is dedicated to the late Tim Vollans who was a highly respected and valued member of the TRN. His support for the TRN and its activities was longstanding and unstinting.

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Book SynopsisFully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 25 years. The most widely used UK University tax textbook! It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year. While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2018/2019 edition, maintains its clarity and brevity. Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.

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Book SynopsisIf you're buying on Amazon for work, we recommend creating a FREE Amazon Business account for downloadable VAT invoices, business-only pricing, greater payment flexibility and more. Create a free account. This comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of: Income tax, Corporation tax, Capital gains tax, Inheritance tax, Value added tax. The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning. It is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations. This edition has been updated for all those provisions of the 2017 and 2018 Finance Acts that relate to the tax year 2018/19. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.

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Book SynopsisFor over 30 years this textbook has been the leader in its field. The 18th edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of taxation, whilst Part 2 gives a broad-based description and evaluation of the policy and practice of the UK’s tax system, highlighting international comparisons. Features Regularly revised to keep it up to date with changes to the UK tax system. Numerical examples and illustrations integrated throughout the text. Chapter-by-chapter self assessment and discussion questions, with suggested answers to the self assessment questions at the end of the text. The Economics of Taxation is suitable for undergraduates of all disciplines studying courses in taxation.Trade Review"This is by far the best book in its field available today." -- Andy Lymer, Professor of Accounting & Taxation, Birmingham Business School

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Book SynopsisFully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 27 years. The most widely used UK University tax textbook! It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year. While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2020/2021 edition, maintains its clarity and brevity. Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making. Features - - Fully updated and revised to include the Finance Act 2020 - Designed to support independent or classroom study. - A glossary of key terms and concepts. - More than 100 useful questions and mini case studies. - A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers. - Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT etc.Trade ReviewLymer and Oats has now become the standard text for UK University tax courses, thanks to its up to date, comprehensive and user-friendly approach to a subject students sometimes find quite daunting. I have no hesitation in recommending it. --Professor --Jane Frecknall-Hughes, University of Nottingham An excellent textbook which I have recommended to all of my students - --Professor Anne Redston. Department of Law, Kings College London An excellent balance of practice and theory, without non-essential detail, makes this the first-choice student text for UK tax --Professor John Hasseldine, University of New Hampshire, USA

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Book SynopsisThis comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of: Income tax, Corporation tax, Capital gains tax, Inheritance tax, Value added tax. The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning. It is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations. This edition has been updated for all those provisions of the 2019 and 2020 Finance Acts that relate to the tax year 2020/21. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.Trade ReviewThis is an outstanding textbook, full of practical details, easy to use and ideal as a core guide to the UK tax system for students of all kinds - whether at University or on Professional courses. -- --Andy Lymer, Professor of Accounting and Taxation, University of Birmingham

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