Halsbury's Laws of England: Lord Mackay of Clashfern: Lord High Chancellor Great Britain (1987-97) vol 23(2) ./
edited by Harris, David R.
- 5th ed.
- London: Reed Elsevier, 2002.
- 981p.; 24cm.
- Halsbury's Laws of England: Lord Mackay of Clasfern, Lord High Chancellor Great Britain(1987-97). / Income tax. vol.23(2) .
Includes index.
Contents:Income tax:introduction -- Commissioners, inspectors and collectors -- Schedule A and associated charges -- Schedule D generally;cases I and II -- Capital allowances -- Cases III to VI of schedule D -- Schedule E -- Sub-contractors in the construction industry -- Taxation of companies -- Company distributions;tax credits -- Reliefs and exemptions -- Reasons chargeable;incidence of tax;residence and domicile -- Total income;higher rate income tax -- Special classes of companies and businesses -- Intellectual property -- Life policies, life annuities and capital redemption policies -- Estates of deceased persons in course of administration -- Settlements -- Tax avoidance -- Returns;assessments; appeals; legal proceedings -- ;recovery of tax.