Law and Theory of Income Tax, The

Book Information

Full Description:

This comprehensive yet concise text covers all aspects of income tax and income tax law. Revised annually and written by experts on tax law, it provides a definitive and authoritative guide on all areas of this important subject. Its contents include employment income, capital allowances, Schedule D (cases I, II & VI), taxation of pure income profits, taxation of trusts and settlement, as well as tax avoidance and evasion.
This book will be of vital assistance to students of income tax law and accountancy, to those studying for the Institute of Taxation’s examinations, and to all practitioners of accountancy and tax law.

Table of Contents:

Income Tax - The Concept
Schedule E - Employment Income
Schedule D - Cases I and II
Capital Allowances
Schedule D Case VI
The Taxation of Pure Income Profits
Taxation of Trusts and Settlement
Tax Planning

Author Information:

James Kirkbride is Assistant Dean in the Business Faculty and Head of School of Law at Leeds Metropolitan University.
Professor Ambimbola A. Olowofoyeku is Professor of Law at Brunel University, London and Visiting Fellow, Faculty of Law at Australian National University.