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    bf:summary [ a bf:Summary ;
            rdfs:label "\"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." ] ;
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    bf:tableOfContents [ a bf:TableOfContents ;
            rdfs:label "Pt. 1. Corporation tax -- part 2. International and European Union tax -- part 3. Tax-preferred savings -- part 4. Charities" ],
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            rdfs:label "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." ] ;
    bf:title [ a bf:Title ;
            bf:mainTitle "Advanced topics in revenue law" ] .

