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Revenue law - Natalie Lee
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Title
Revenue law
Revenue law
Author
Natalie Lee
Natalie Lee
format
Paperback
Paperback
Publisher
Bloomsbury
Bloomsbury
Language
English
English
UK Publication Date
20150924
20150924
Description
The 33rd edition, which enjoys a wholly rewritten chapter on the taxation of pensions, is fully revised and updated to cover in particular:
Finance Act 2015
Finance (No 2) Bill 2015
Diverted profits tax
Further amendments to the DOTAS rules
Recent case law, including the Upper Tribunal decision in Tower Radio Limited v HMRC (2015), concerning disguised bonus payments, overruling the decision of the First-tier Tribunal and holding that the UBS and Deutsche Bank cases were indistinguishable.
Current HMRC consultations
HMRC guidanceThe accessible format, non-technical language and straightforward approach used in this book ensure that the basic principles are readily grasped and that the reader is armed with the very latest knowledge and know-how.Practical, comprehensive and concise, this expert guide to revenue law continues to prove hugely popular with both practitioners and students of taxation.Previous print edition ISBN: 9781780434315
Finance Act 2015
Finance (No 2) Bill 2015
Diverted profits tax
Further amendments to the DOTAS rules
Recent case law, including the Upper Tribunal decision in Tower Radio Limited v HMRC (2015), concerning disguised bonus payments, overruling the decision of the First-tier Tribunal and holding that the UBS and Deutsche Bank cases were indistinguishable.
Current HMRC consultations
HMRC guidanceThe accessible format, non-technical language and straightforward approach used in this book ensure that the basic principles are readily grasped and that the reader is armed with the very latest knowledge and know-how.Practical, comprehensive and concise, this expert guide to revenue law continues to prove hugely popular with both practitioners and students of taxation.Previous print edition ISBN: 9781780434315
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