Search engine for discovering works of Art, research articles, and books related to Art and Culture
Javascript must be enabled to continue!
5. Income tax
View through CrossRef
Income tax is an essential part of a lawyer’s knowledge and professional training. Whilst it is not necessary to have knowledge to the extent that a specialist tax lawyer would have, it is necessary to have knowledge and understanding sufficient to recognise its implications as they arise and affect the client and ourselves. This chapter discusses sources of income tax law; collection and payment of income tax; rates of income tax and allowances; calculation of income tax; sources of taxable income; and charitable giving. This chapter covers the changes introduced by the Autumn 2017 Budget.
Oxford University Press
Title: 5. Income tax
Description:
Income tax is an essential part of a lawyer’s knowledge and professional training.
Whilst it is not necessary to have knowledge to the extent that a specialist tax lawyer would have, it is necessary to have knowledge and understanding sufficient to recognise its implications as they arise and affect the client and ourselves.
This chapter discusses sources of income tax law; collection and payment of income tax; rates of income tax and allowances; calculation of income tax; sources of taxable income; and charitable giving.
This chapter covers the changes introduced by the Autumn 2017 Budget.
Related Results
The United Kingdom
The United Kingdom
Chapter 5 examines how in the UK the Blair government’s promise to end child poverty translated into the introduction of the Working Families Tax Credit in 1998, which was subseque...
Taxing the Church
Taxing the Church
This book explores the legal and tax policy issues that arise when churches and other religious institutions are taxed or exempted. Churches and other religious institutions are tr...
The Internal Revenue Code and Religious Institutions
The Internal Revenue Code and Religious Institutions
This chapter examines the Internal Revenue Code’s treatment of religious entities. The federal tax statute embodies three diverse approaches to taxing and exempting sectarian organ...
Tax Advisers' Guide to Trusts
Tax Advisers' Guide to Trusts
This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trust...
Bohan and McCarthy: Capital Acquisitions Tax
Bohan and McCarthy: Capital Acquisitions Tax
Covering all of the key aspects of estate planning and capital acquisitions tax, the fifth edition of this book is fully updated to Finance Act 2025 and deals with all major develo...
Foundations for the LPC 2017-2018
Foundations for the LPC 2017-2018
Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills and Adm...
Foundations for the LPC 2018-2019
Foundations for the LPC 2018-2019
Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills and Adm...