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Book Categories |
Table of Cases | ||
Table of Statutes | ||
Preface | ||
1 | History, Functions and Systems | 1 |
2 | The Territorial Scope | 22 |
3 | Income Tax: Introduction and General Concepts | 64 |
4 | Income Tax: Schedule E - Offices, Employments and Emoluments | 79 |
5 | Income Tax: Schedule E - Allowable Expenditure | 109 |
6 | Income Tax: Schedule D Cases I and II - Introduction and General Concepts | 120 |
7 | Income Tax: Schedule D Cases I and II - Trading Receipts | 187 |
8 | Income Tax: Schedule D Cases I and II - Trading Expenditure | 222 |
9 | Income Tax: Capital Allowances | 262 |
10 | Income Tax: Schedule D Case VI | 274 |
11 | Income Tax: Schedule D Case III - Pure Income Profit | 276 |
12 | Income Tax: Trusts and Settlements | 314 |
13 | Capital Gains Tax - Chargeable Persons and Activities | 358 |
14 | Capital Gains Tax - Disposal Consideration | 390 |
15 | Capital Gains Tax - Acquisition Cost and Allowable Expenditure | 412 |
16 | Capital Gains Tax - Exemptions and Reliefs | 428 |
17 | Companies and Corporation Tax | 486 |
18 | Inheritance Tax - Chargeable Persons and Activities | 502 |
19 | Inheritance Tax - Exemptions and Reliefs | 522 |
20 | Inheritance Tax - Settled Property | 542 |
21 | Value Added Tax - Introduction | 560 |
22 | Value Added Tax - Supplies of Goods and Services | 572 |
23 | Value Added Tax - Consideration and the Taxable Amount | 586 |
24 | Value Added Tax - Tax Rates and Exemptions | 622 |
25 | Value Added Tax - The Right to Deduct Input Tax | 638 |
26 | Value Added Tax - VAT as a Tax on Consumption | 648 |
27 | Tax Planning | 663 |
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