BIBFRAME Work

Title

Advanced topics in revenue law

Type

• Monograph
• Text

Contribution

• Loutzenhiser, Glen (contributor)
• Tiley, John (aut)

Subject

• Charities--Taxation--Law and legislation--Great Britain (LCSH)
• Savings accounts--Taxation--Law and legislation--Great Britain (LCSH)
• Corporations--Taxation--Law and legislation--Great Britain (LCSH)
• Double taxation--Great Britain (LCSH)
• Taxation--Law and legislation--European Union countries (LCSH)
• Taxation--Law and legislation--Great Britain (LCSH)

Language

• English

Classification

• LCC: KD5359 (Assigner: dlc) (Status: used by assigner)
• DDC: 343.4104

Content

• text

Supplementary content

• bibliography
• index

Summary

"This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated ... It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edn"--Back cover.

Table of Contents

• Corporation tax : introduction, history and policy -- Structure -- Distributions -- Computation (1) : general rules -- Computation (2) : accounting-based Rules for specific transactions -- Capital allowances -- Groups and consortium companies : general -- Control, groups and consortium companies : capital gains -- Exempt distributions : demergers -- Close companies -- Employee share schemes -- Anti-avoidance : special provisions -- International tax : prologue 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 resident in low tax areas -- Capital gains -- Unilateral relief against double taxation -- Double taxation : UK treaty relief -- European Union tax law -- Favoured methods -- Investment intermediaries --Pensions -- Charities.
• Pt. 1. Corporation tax -- part 2. International and European Union tax -- part 3. Tax-preferred savings -- part 4. Charities

Authorized Access Point

Tiley, John. Advanced topics in revenue law

Geographic Coverage

• Europe
• Great Britain

Admin Metadata

• Date: 2026-09-11T20:13:24.118670+00:00
• Agent: cbc
• Status: c
• Derived from: 23979016

Admin Metadata

• Date: 2026-09-11
• Cataloger id: Unknown
• Description level: http://id.loc.gov/ontologies/bibframe-2-6-0/
• Description language: eng
• Description authentication: pcc