TY  - BOOK
TI  - Halsbury's Laws of England: Lord  Mackay of Clashfern: Lord High Chancellor Great Britain (1987-97) vol 23(2) .
SN  - 978040477
AV  - KD310.H3413 (4ed.vol.23) 
PY  - 2002///
CY  - London
PB  - Reed Elsevier
N1  - 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.
ER  -