Glen Loutzenhiser

This is the 10th edition of John Tiley's classic textbook on revenue law, covering the UK tax system, income tax, capital gains tax, inheritance tax and corporation tax, as well as incorporating sections dealing with international and European tax, savings, charities, and - new to this edition - value added tax and stamp duties. The new edition has been comprehensively revised and fully updated with the latest case law, statutory and other developments, including the Finance Act 2021. The book's companion website provides bonus chapters on investment intermediaries, pensions, charities, and the UK's value added tax and stamp duties. The companion website will also supply annual updates to the print edition as well as study questions to help students navigate this complex subject. The book is designed for students taking modules in tax law in the final year of their law degree, or for more advanced courses. It is also a valuable resource for academics and professionals in the field. It provides an account of the rules as well as citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems to give readers a contextual overview of the subject. Accompanying online resources for this title can be found at bloomsbury.pub/tileys-revenue-law. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.

Tiley’s Revenue Law

Rita de la Feria

This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.

Essays in Honour of Judith Freedman

The Dynamics of Taxation

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.

Glen Loutzenhiser

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