Advanced topics in revenue law : corporation tax, international and European tax, savings, charities

Preface List of Abbreviations Table of Cases PART I CORPORATION TAX 1 Corporation Tax-Introduction, History and Policy 2 Structure 3 Distributions 4 Computation (1): General Rules 5 Computation (2): Accounting Based Rules for Specific Transactions 6 Capital Allowances 7 Groups and Consortium Companies: General 8 Control, Groups and Consortium Companies: Capital Gains 9 Exempt Distributions: Demergers 10 Close Companies 11 Employee Share Schemes 12 Anti-Avoidance: Special Provisions PART II INTERNATIONAL AND EUROPEAN TAX 13 International Tax: Prologue and Connecting Factors 14 Enforcement of Foreign Revenue Laws 15 UK Residents and Foreign Income 16 Source: The Non-Resident and the UK Tax System 17 Controlled Foreign Companies Resident in Low Tax Areas 18 Capital Gains 19 Relief against Double Taxation: Unilateral Tax Credit and Exemption 20 Double Taxation: UK Treaty Relief 21 European Tax PART III SAVINGS 22 Favoured Methods 23 Investment Intermediaries 24 Pensions PART IV CHARITIES 25 Charities Index