The UK Tax System
The UK Tax System
An Introduction
This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The fourth edition has been revised to cover the consequences of leaving the EU for the UK tax system and changes in loss and group relief rules.
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This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations.
The fourth edition has been revised to cover the consequences of leaving the EU for the UK tax system and changes in loss and group relief rules. The book is for anyone studying the UK tax system, or advising on UK tax, from the experienced practitioner to the newly-qualified professional coming to tax advice for the first time, as well as being an ideal starting point for any students of the legal system or government.
Malcolm James is the Head of Department of the Accounting, Economics and Finance Department at Cardiff Metropolitan University, Cardiff and has lectured widely on the subject of taxation on both professional and undergraduate courses. He has also lectured for the Chartered Institute of Taxation and written a number of articles for their journal Tax Adviser. Other publications include the annual Taxation of Small Businesses and The Glorification of Plunder: States, power and tax policy.
Chapter 1. The Framework of Taxation
Chapter 2. Income Tax
Chapter 3. Trading Income
Chapter 4. Principles of Employment Income
Chapter 5. Property Income
Chapter 6. Corporation Tax
Chapter 7. Capital Gains Tax
Chapter 8. National Insurance Contributions
Chapter 9. Value Added Tax
Chapter 10. Stamp Duty Land Tax and Stamp Duty
Chapter 11. Inheritance Tax
Chapter 12. Tax Appeals and Administration
Chapter 13. Pay as You Earn (PAYE) and Collection of National Insurance Contributions
Chapter 14. VAT Administration, Appeals, Interest, Penalties and Surcharges
Chapter 15. Self-assessment Enquiries, Discovery Assessments and Investigations
Chapter 16. Overseas Aspects of Taxation
Chapter 17. Pensions
Chapter 18. Anti-avoidance
Index