Tolley's Tax Cases 2012
- Availability:
- Available
- Product Id:
- ukprod9780754542421TT6
- Product Code:
- TT6
- ISBN/ISSN:
- 9780754542421
- Publication Date:
- 23/02/2012
- Format:
- Price:
- £122.95
This is your complete guide to Court, Special Commissioners' and First-Tier Tribunal decisions relevant to current direct tax legislation. This unique handbook contains concise summaries of over 2,800 tax cases from 1875 right up to the most recent judgements.
Fully updated to take account of all cases up to 1 January 2012, this authoritative text is the only book of its kind to contain summaries of all important court decisions relevant to direct tax legislation. With chapters arranged in alphabetical order for easy referencing and a comprehensive index, you can find all the answers you require quickly and easily.
The new edition includes:
- The book includes summaries of the 2011 Supreme Court decisions in HMRC v Tower Mcashback LLP1 (capital allowances); Davies & James v HMRC (residence); Gaines-Cooper v HMRC (residence) and Scottish Widows plc v HMRC (taxation of life assurance).
- The chapter on ‘Penalties’ has been substantially expanded to cover several important tribunal decisions during 2011 including Verma v HMRC (where Judge Berner criticised HMRC for ‘reliance on a 19th century authority’); Westbeach Apparel UK Ltd v HMRC (online submission of returns) and several decisions by Judge Geraint Jones, who has emerged as a strong critic of HMRC’s imposition of penalties.
- The chapter on ‘National Insurance Contributions’ includes a summary of Judge Williams’ decision in the widely-publicised case of Goldman Sachs International v HMRC
1. Allowances and Tax Rates ? Individuals;
2. Annual Payments;
3. Anti-Avoidance;
4. Appeals;
5. Assessments;
6. Bankruptcy;
7. Building Societies;
8. Capital Allowances;
9. Charities;
10. Claims to Relief or Repayment;
11. Close Companies;
12. Company Distributions (ICTA 1988, Ss 208-230)
13A. Company Liquidation and Receivership;
13B. Compensation for Loss of Employment;
14. Compensation, Etc. - 'Gourley' Principle;
15. Connected Persons;
16. Construction Industry: Contractors And Sub-Contractors;
17. Control of Companies;
18. Corporation Tax;
19. Deceased Persons;
20. Deduction of Tax;
21. Double Tax Relief;
22. Employment Income;
23. Enterprise Investment Scheme;
24. Error or Mistake Relief;
25. European Law;
26. Exempt Income;
27. Farming, Etc.
28. Foreign Income (ITTOIA 2005, Ss 829-845);
29. Fraudulent or Negligent Conduct (TMA 1970, S 36);
30. Higher Rate Liability;
31. Human Rights;
32. Interest on Overpaid Tax;
33. Interest Payable;
34. Life Assurance;
35. Loss Relief;
36. Maintenance Payments;
37. Married Couples;
38. Mining Rents (ICTA 1988, S 119);
39. Miscellaneous Income (ITTOIA 2005, Ss 574-689);
40. Mutual Trading;
41. Partnerships;
42. Pay As You Earn;
43. Payment of Tax;
44. Penalties;
45. Pension Income;
46. Pension Schemes;
47. Property Income;
48. Residence, Ordinary Residence And Domicile;
49. Returns and Information;
50. Revenue Administration;
51. Revenue Prosecutions;
52. Savings and Investment Income (ITTOIA 2005, Ss 365-573);
53. Schedule D-Superseded Legislation;
54. Schedule E-Superseded Legislation;
55. Self-Assessment;
56. Settlements;
57. Statutory Bodies;
58. Tax Planning and Avoidance;
59. Trading Income - Definition of Trading;
60. Trading Income - Territorial Scope (ITTOIA 2005, S 6);
61. Trading Income - Commencements and Cessations;
62. Trading Profits - Basic Rules (ITTOIA 2005, Ss 24-31);
63. Trading Profits - Deductions (ICTA 1988, S 74; ITTOIA 2005, Ss 32-94);
64. Trading Profits - Receipts (ITTOIA 2005, Ss 95-106);
65. Trading Profits - Miscellaneous Provisions (ITTOIA 2005, Ss 107-259);
66. Trading Profits - Compensation And Damages;
67. Trading Profits - Property Dealing;
68. Trading Profits - Specific Businesses;
69. Underwriters;
70. Voluntary Associations;
71. Capital Gains Tax;
72. Inheritance Tax;
73. National Insurance Contributions;
74. Petroleum Revenue Tax;
75. Stamp Duty Land Tax;
Table of Cases under Names of Parties;
Table of Statutes;
Table of Statutory Instruments;
Index
Tolley's Yellow Tax Handbook 2012-13
Tolley's Orange Tax Handbook 2012-13
Tolley's Tax Guide 2012-13
Tolley's Tax Planning 2012-13
Tolley's Taxwise I & II 2012-13 Set
