Advanced Topics in Revenue Law

Corporation Tax; International and European Tax; Savings; Charities

By John Tiley, Glen Loutzenhiser

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 Tileys' and Glen Loutzenhiser's major text Revenue Law that has been expanded and comprehensively updated to take account of these developments. As a manageable and portable volume for students and practitioners, the book deals with corporation tax, international and European tax, savings, and charities. 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 law, 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, as well as for graduate students, but it 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 country's tax systems. Advanced Topics in Revenue Law is an ideal companion to the seventh edition of Revenue Law.

646 pages

Publication Date: 1/7/2013
Format: Paper
ISBN: 9781849464239