Tiley & Collison's UK Tax Guide 2015-16

1 Sources of tax law
2 The impact of EU law
3 Avoidance – judicial principles
4 Tax administration – an overview
5 Tax administration – the mechanics
6 Deduction of tax from earned income
7 Penalties
8 Anti-avoidance legislation (overarching)
9 Specific anti-avoidance legislation
10 Allowances and reliefs
11 Income tax—general
12 Computation of income tax liability
13 Tax reliefs
14 Employment income
15 Employment income provided through third parties – disguised remuneration
16 Income from trades, professions and vocations
17 Capital allowances
18 Property income
19 Savings income
20 Miscellaneous income
21 High income child benefit charge
22 Pre-owned assets
23 Annual Tax on Enveloped Dwellings
24 Trusts
25 Charities
26 Gifts to the Nation
27 Estates in the course of administration
28 The Settlement Code
29 Transfer of assets abroad
30 Gains and chargeability
31 Exemptions and reliefs
32 Assets and disposals
33 Death
34 Settled property
35 Shares and companies
36 Businesses and CGT
37 Land and buildings
38 Computation of gains and losses
39 Profits and chargeability
40 Distributions
41 Loan relationships, foreign exchange, intellectual property and Islamic finance
42 Groups, consortia and substantial shareholdings
43 Close companies
44 Investment companies
45 Controlled foreign companies
46 Savings products with tax exemptions or reliefs
47 Venture capital investment schemes
48 Pensions
49 Residence and domicile
50 Enforcement of foreign revenue laws
51 Foreign income and capital gains of residents
52 Taxation of overseas trusts
53 Offshore funds
54 The foreign taxpayer and the United Kingdom tax system
55 Double taxation relief
56 Introduction
57 Transfers of value by disposition
58 Death
59 Gifts with reservation
60 Settled property
61 Exempt transfers
62 Business and agricultural property reliefs and timber relief
63 Relief for artwork and heritage property
64 Valuation
65 Liability for payment of IHT
66 Foreign element
67 The contributory scheme
68 The employed earner
69 Employment earnings
70 Employer and employee contributions
71 The self-employed earner
72 Interaction with benefits
73 The international dimension
74 Administration
75 Stamp duty – general
76 Heads of charge
77 Stamp duty in specific situations
78 Companies – stamp duty (and stamp duty reserve tax)
79 Companies – reliefs
80 Stamp duty reserve tax
81 Stamp duty land tax
82 Scottish Land and Buildings Transaction
83 Introduction
84 Registration
85 The charge to tax
86 Tax credits, repayments and refunds
87 Accounting and payment
88 Exemption
89 The zero rate
90 The reduced rate