Whiteman & Sherry on Income Tax

Whiteman & Sherry on Income Tax 4th Edition is the definitive work on this subject, providing comprehensive analysis of the law relating to income tax. This title will enable you to pin-point aspects of tax that directly relate to your clients offering analyses of the cases and the legislation. Along with a host of updated information, the 4th edition will be published in looseleaf format. With two updating releases a year, you can remain confident of being fully informed of the latest legislative developments as they happen.

HOW WHITEMAN & SHERRY ON INCOME TAX CAN HELP YOU:

• Provides the expert authors' discussion and opinion on all key aspects of the law on income tax
• Offers clear and precise treatment of those aspects of tax law which cause problems, providing practical, experienced solutions
• Shows how the legislation has been applied by the courts through in-depth analysis of case law
• Offers complete coverage of business income, employment income, investment income and foreign income
• Fully updated to incorporate all the latest legislation, such as the 2009 Finance Act
• Discusses the background issues relating to income tax, such as the Ramsey Principle
• Analyses the business income in terms of computation for profits on trade, profession and ventures
• Covers employment income and the effects of recent legislation
• Goes through the administration of income tax, including returns, self-assessment, machinery of assessment, appeals and collection
• Covers specific taxpayers such as trustees, charities and partnerships
• Outlines the principles of remittance of tax on individual bases
• Outlines the elements of taxation on income from Land in the United Kingdom
• Updating releases published twice a year to keep you fully up-to-date

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Part A: Introductory Chapters

• Chapter 1 Introduction
• Chapter 2 Tax avoidance purposive construction and a realistic view of transactions
• Chapter 2A The General Anti-Abuse Rule (GAAR);
• Chapter 3 The Tax Jurisdiction
• Chapter 3A Individual Tax Residence

Part B: Business Income

• Chapter 4 Income from Trades, Professions and Vocations
• Chapter 5 The Computation of Profits of Trades, Professions and Vocations—General Principles
• Chapter 6 The Computation of Profits of Trades, Professions and Vocations—Trading Receipts
• Chapter 7 The Computation of Profits of Trades, Professions and Vocations—Trading Expenditure
• Chapter 8 Profits on an Accruals Basis
• Chapter 9 An Introduction to Capital Allowances
• Chapter 10 Losses
• Chapter 11 Partnerships
• Chapter 12 Income not Otherwise Charged

Part C: Employment Income

• Chapter 13 Income from Employment: General Principles
• Chapter 14 Income From Employment: Employment Related Securities, Allowable Expenditure and Termination Payments
• Chapter 15 The Benefits Code
• Chapter 16 Collection Regimes

Part D: Investment Income

• Chapter 17 Income from Investments
• Chapter 18 The Charge to Tax on Interest and Deemed Interest;
• Chapter 19 Income from Land in the United Kingdom;
• Chapter 20 Income from Trusts, Estates and Settlements;
• Chapter 21 Transactions in Securities

Part E: Foreign Income

• Chapter 22 Foreign Income and Double Tax Relief
• Chapter 23 Transfers of Assets Abroad — ITA 2007 Sections 714 to 730
• Chapter 24 The Tax Element in Damages
• Chapter 25 Charities

Part F: The Taxation of Individuals and Administration

• Chapter 26 The Taxation of Individuals
• Chapter 27 Compliance
• Chapter 28 Appeals

Updating releases are charged for individually when published.
On receipt of your initial order the looseleaf mainwork, we will register you for the updating releases. When a new updating release is published, you will automatically receive the release along with the invoice. Please inform us, in writing, if at any time you wish to cancel the updating service. We will cancel the service and will not send you further releases.

Approximately 5 updating releases published per annum.

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