TY - BOOK AU - Williams David W. AU - Geoffrey Morse TI - Davies: Principles of Tax Law SN - 9780414023000 U1 - 343,4104 22nd PY - 2012/// CY - London PB - Sweet & Maxwell-Thomson Reuters N1 - TABLE OF CONTENTS: Preface Table of Cases Table of Statutes Table of Statutory Instruments Part One: Introduction Chapter 1. Understanding Tax Chapter 2. Handling Tax Laws Part Two: Taxation of Income Chapter 3. Assessing Income Tax Chapter 4. Trading Income and Losses Chapter 5. Property Income Chapter 6. Intellectual Property and other Income Chapter 7. Capital Allowances Chapter 8. Employment Income Chapter 9. Pensions, Social security and Credits Chapter 10. Savings and investment Income Chapter 11. The Taxation of Trusts and Estates Chapter 12. Taxation of Individuals Chapter 13. Taxation of Companies Part Three: Taxation of Capital Gains Chapter 14. Capital Gains Tax Chapter 15. Gains and Losses Chapter 16. Exemptions and reliefs Part Four: Inheritance Tax Chapter 17. Evolution of Inheritance tax Chapter 18. Chargeable transfers Chapter 19. Exemptions and Reliefs Chapter 20. Computation Chapter 21. Settled Property Chapter 22. Liability and Incidence Chapter 23. Administration and Collection Part Five: Value Added Tax Chapter 24. The Charge to VAT Chapter 25. VAT Rates and Exemptions Chapter 26. VAT Computation and accountability Index ; Includes tables., Index: 502-529p ER -