01355nam a22001457a 4500008004100000022001600041050002900057245014500086250001200231260003500243300001800278440012800296500002000424505076500444150126b        xxu||||| |||| 00| 0 eng d  a97804047762  aKD310.H3413 (4ed.vol.23)  aHalsbury's Laws of England: Lord  Mackay of Clashfern: Lord High Chancellor Great Britain (1987-97) vol 23(2) ./cedited by Harris, David R.  a5th ed.  aLondon:bReed Elsevier,c2002.  a981p.;c24cm.  aHalsbury's Laws of England: Lord Mackay of Clasfern, Lord High Chancellor Great Britain(1987-97). /pIncome tax.vvol.23(2)  aIncludes index.  aContents: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.