Download or read book Tiley and Collison s UK Tax Guide 2005 06 written by David Collison and published by Butterworths. This book was released on 2005 with total page 2370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiley & Collison's UK Tax Guide is based on Butterworths UK Tax Guide, which has been used by practitioners for over 20 years. Tiley & Collison's UK Tax Guide adopts a practical approach to UK tax law providing essential guidance for the practitioner and is also ideally suited for students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary makes the complex subject of revenue law interesting and easy to understand. It is fully cross-referenced to the major LexisNexis Butterworths looseleaf works. Published in the autumn, the 2005-06 edition is fully up-to-date incorporating statute and case law up to the date of Royal Assent to the Finance Act 2005. With expert commentaries from Peter Arrowsmith (NIC), Patrick Cannon (Stamp Duties) and Charles Barcroft (VAT).
Download or read book Tiley and Collison s UK Tax Guide written by and published by . This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Simon s Tiley and Collison UK Tax Guide 2004 05 written by David Collison and published by . This book was released on 2004 with total page 2373 pages. Available in PDF, EPUB and Kindle. Book excerpt: Simon's Tiley & Collison: UK Tax Guide is based on Butterworths UK Tax Guide, which has been used by practitioners for over 20 years. Simon's Tiley & Collison: UK Tax Guide adopts a practical approach to UK tax law providing essential guidance for the practitioner and is also ideally suited for students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary makes the complex subject of revenue law interesting and easy to understand. It is fully cross-referenced to the major LexisNexis UK looseleaf works. Published in the autumn, the 2004-05 edition is fully up to date incorporating statute and case law up to the date of the Royal Assent of the Finance Act 2004. With expert commentaries from Peter Arrowsmith (NIC), Patrick Cannon (Stamp Duties) and Charles Barcroft (VAT).
Download or read book Tiley and Collison s UK Tax Guide 2006 07 written by John Tiley and published by Tolley. This book was released on 2006 with total page 2406 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written for the practitioner but of great benefit to students studying for the CIOT examination, this guide to UK taxation examines the workings of income, corporation, capital gains and inheritance taxes as well as VAT, stamp duty and NIC.
Download or read book Tiley and Collison s UK Tax Guide 2010 11 written by Keith M. Gordon and published by . This book was released on 2010 with total page 2787 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiley & Collison's UK Tax Guide adopts a practical approach to UK tax law providing essential guidance for the practitioner and is also ideally suited for students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary makes the complex subject of revenue law interesting and easy to understand.
Download or read book Tiley and Collison s UK Tax Guide written by John Tiley and published by . This book was released on 2016 with total page 3089 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tiley and Collison s UK Tax Guide 2011 12 written by Keith M. Gordon and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Investment Derivatives written by Antti Laukkanen and published by IBFD. This book was released on 2007 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation aims to provide a comprehensive overview of the taxation of investment derivatives and the relationship between the derivatives and the accrual and realization methods. Investment derivatives, such as convertible bonds, include an initial investment and a derivative (an option) to buy or sell or to participate in the value movements of some underlying property. The principal focus of this study is on three universal tax issues, namely valuation, timing and the taxation of unrealized gains. As a common principle, interest income and capital gains are treated more similarly in corporate taxation than in individual taxation. Moreover, the taxation of financial instruments is currently in a turn-around phase in several countries, not least because of the implementation of the IFRS rules in accounting and the related fair value principle. The obligation to use fair values in accounting apparently motivates tax legislators to strive to use the same principles in taxation as well. The comparative method plays a major role in this study by examining the tax legislations and the tax practices of different countries. An in-depth analysis of the similarities and differences of tax laws and practices in the United States, the United Kingdom, Germany, Finland and Sweden is provided. This is of particular interest as the underlying components, single and often specified financial derivatives, are basically identical. While this study does not deal with individual tax treaties or bilateral transactions, the OECD Model is scrutinized in order to highlight the underlying principles of the given recommendations, especially with respect to interest income and capital gains. Due to the increasing importance of IFRS rules in accounting, the study is not limited to tax law, but also looks at issues from the perspective of finance, accounting and economics.
Download or read book Studies in the History of Tax Law Volume 6 written by John Tiley and published by A&C Black. This book was released on 2014-07-18 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.
Download or read book Tiley s Revenue Law written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2022-05-05 with total page 1401 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Revenue Law written by John Tiley and published by Bloomsbury Publishing. This book was released on 2012-10-11 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the 7th Edition of John Tiley's major text on revenue law, now massively restructured to focus upon the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax. What were previously sections dealing with Corporation Tax, International and European Tax, Savings and Charities have been spun-off to an entirely new book entitled Advanced Topics in Revenue Law. While this narrowing of the scope of Revenue Law means that it focuses on the most important UK taxes, its reduced size also makes it a more manageable and portable volume for law students and practitioners. As with previous editions, the text has been revised to incorporate changes wrought by new enactments in the past four years. This, however, remains the only book on tax law which continues to explain the new law found in ITEPA, ITTOIA and ITA in light of its legislative predecessors, with references to the former enactments still remaining where relevant. Those familiar with the old law of income tax but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include 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.
Download or read book Taxation Virtual Currency and Blockchain written by Aleksandra Bal and published by Kluwer Law International B.V.. This book was released on 2018-11-29 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of convertible decentralized virtual currency schemes confronts tax authorities with unprecedented questions, among them are the status of virtual currency for tax purposes, which virtual transactions may bene?t from a VAT exemption and determining the most optimal method of tax regulation. This ?rst book-length treatment of this major current topic provides an in-depth and comprehensive analysis of the tax implications of virtual currency transactions. Seeking to ascertain whether virtual currency requires additional regulation or whether the law as it stands is adequate to administer its usage, the analysis not only thoroughly explains the nature of the underlying blockchain technology and its regulatory and judicial treatment so far but also identi?es best practices for virtual currency transactions and makes recommendations for the improvement of the existing tax systems. Among the aspects of the phenomenon covered are the following: – particular aspects of virtual currency use such as smart contracts and initial coin offerings; – comparative review of income tax consequences of virtual currency transactions in Germany, the Netherlands, the United Kingdom and the United States; – VAT/sales tax treatment of transactions involving virtual currency in the European Union and the United States; – methodology for creating an effective regulatory framework for the taxation of virtual currency; and – the future of blockchain. The book has three parts and an annex that describes tax regulations, administrative rulings and court decisions concerning virtual currency in twenty countries. In its in-depth analysis of tax implications of virtual currency transactions in major economies, detailed overview of recent tax developments that affect virtual currency transactions and evaluation of tax policies related to virtual currencies, this book has no peers. Especially in view of the OECD's examination of the tax challenges presented by the digital economy as part of its base erosion and pro?t shifting (BEPS) project, this clear and comprehensive explanation of the functioning of virtual currency and blockchain technology will be welcomed by tax administration of?cials and by persons mining and transacting in virtual currencies needing to know their compliance obligations.
Download or read book Advanced Topics in Revenue Law written by John Tiley and published by Bloomsbury Publishing. This book was released on 2013-01-07 with total page 537 pages. Available in PDF, EPUB and Kindle. Book excerpt: The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. 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 to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition. Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include 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.
Download or read book Pentagon 9 11 written by Alfred Goldberg and published by Office of the Secretary, Historical Offi. This book was released on 2007-09-05 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive account to date of the 9/11 attack on the Pentagon and aftermath, this volume includes unprecedented details on the impact on the Pentagon building and personnel and the scope of the rescue, recovery, and caregiving effort. It features 32 pages of photographs and more than a dozen diagrams and illustrations not previously available.
Download or read book Tiley s Revenue Law written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2019-08-22 with total page 1647 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the ninth edition of John Tiley's major text on revenue law, covering the UK tax system, income tax, capital gains tax and inheritance tax, as well as incorporating sections dealing with corporation tax, international and European tax, savings and charities. This new edition is fully revised and updated with the latest case law, statutory and other developments, including Finance Act 2019. The book is designed for law students taking the subject in the final year of their law degree, or for more advanced courses, and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but also to include 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. Copy the URL below to read a 2021 supplement highlighting new developments since the book's publication in 2019: https://www.bloomsbury.com/media/2v1ej5vw/tileys-revenue-law-supplement-2021.pdf
Download or read book Fundamentals of Electric Propulsion written by Dan M. Goebel and published by John Wiley & Sons. This book was released on 2008-12-22 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: Throughout most of the twentieth century, electric propulsion was considered the technology of the future. Now, the future has arrived. This important new book explains the fundamentals of electric propulsion for spacecraft and describes in detail the physics and characteristics of the two major electric thrusters in use today, ion and Hall thrusters. The authors provide an introduction to plasma physics in order to allow readers to understand the models and derivations used in determining electric thruster performance. They then go on to present detailed explanations of: Thruster principles Ion thruster plasma generators and accelerator grids Hollow cathodes Hall thrusters Ion and Hall thruster plumes Flight ion and Hall thrusters Based largely on research and development performed at the Jet Propulsion Laboratory (JPL) and complemented with scores of tables, figures, homework problems, and references, Fundamentals of Electric Propulsion: Ion and Hall Thrusters is an indispensable textbook for advanced undergraduate and graduate students who are preparing to enter the aerospace industry. It also serves as an equally valuable resource for professional engineers already at work in the field.
Download or read book English as a Global Language written by David Crystal and published by Cambridge University Press. This book was released on 2012-03-29 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written in a detailed and fascinating manner, this book is ideal for general readers interested in the English language.
