text xxu London Reed Elsevier 2002 5th ed. monographic eng

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981p.; 24cm. 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. edited by Harris, David R. Includes index. KD310.H3413 (4ed.vol.23) Income tax 97804047762 150126