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Revenue Law Book

Revenue Law
Revenue Law, , Revenue Law has a rating of 3.5 stars
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Revenue Law, , Revenue Law
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Digital Copy
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  • Revenue Law
  • Written by author Abimbola A. Olowofoyeku
  • Published by Liverpool Academic Press, September 2000
  • Now established as the definitive text in this area, it serves as an accessible reference guide for practitioners of law, accountancy and taxation, and is an invaluable aid to undergraduate, postgraduate and professional students alike.
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Book Categories

Authors

Table of Cases
Table of Statutes
Preface
1History, Functions and Systems1
2The Territorial Scope22
3Income Tax: Introduction and General Concepts64
4Income Tax: Schedule E - Offices, Employments and Emoluments79
5Income Tax: Schedule E - Allowable Expenditure109
6Income Tax: Schedule D Cases I and II - Introduction and General Concepts120
7Income Tax: Schedule D Cases I and II - Trading Receipts187
8Income Tax: Schedule D Cases I and II - Trading Expenditure222
9Income Tax: Capital Allowances262
10Income Tax: Schedule D Case VI274
11Income Tax: Schedule D Case III - Pure Income Profit276
12Income Tax: Trusts and Settlements314
13Capital Gains Tax - Chargeable Persons and Activities358
14Capital Gains Tax - Disposal Consideration390
15Capital Gains Tax - Acquisition Cost and Allowable Expenditure412
16Capital Gains Tax - Exemptions and Reliefs428
17Companies and Corporation Tax486
18Inheritance Tax - Chargeable Persons and Activities502
19Inheritance Tax - Exemptions and Reliefs522
20Inheritance Tax - Settled Property542
21Value Added Tax - Introduction560
22Value Added Tax - Supplies of Goods and Services572
23Value Added Tax - Consideration and the Taxable Amount586
24Value Added Tax - Tax Rates and Exemptions622
25Value Added Tax - The Right to Deduct Input Tax638
26Value Added Tax - VAT as a Tax on Consumption648
27Tax Planning663


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