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  <titleInfo>
    <title>Davies principles of tax law</title>
    <subTitle>by Geoffrey Morse, LL.B., BARRISTER, Professor of Corporate and Tax Law, University of Birmingham; Sandra Eden, B.A., LL.B., C.T.A., Senior Lecturer, University of Edinburgh, Retired</subTitle>
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  <name type="personal">
    <namePart>Morse, Geoffrey</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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    <role>
      <roleTerm type="text">author.</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Eden, Sandra</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
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  <name type="personal">
    <namePart>Davies, F. R. (Francis Ronald).</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
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    </place>
    <dateIssued encoding="marc">2020</dateIssued>
    <edition>Ninth edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>li, 549 pages ; 22 cm</extent>
  </physicalDescription>
  <tableOfContents>Understanding tax -- National, international and local tax -- Handling tax laws -- Tax administration -- Trading income and losses -- Property income --Intellectual property and other income -- Capital allowances -- Employment income -- Pensions, Social Security and credits -- Savings and investment income -- The taxation of trusts and estates -- Taxation of individuals -- Taxation of companies -- Capital gains tax -- Gains and losses -- Exemptions and reliefs -- Evolution of inheritance tax -- Chargeable transfers -- Exemptions and reliefs -- Computation -- Settled property -- Liability and incidence -- Administration and collection -- The charge to VAT -- VAT rates and exemptions -- VAT computation and accountability.</tableOfContents>
  <note>Includes index.</note>
  <subject>
    <geographicCode authority="marcgac">e-uk---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>Great Britain</geographic>
  </subject>
  <classification authority="lcc">KD5359 .D38 2020</classification>
  <classification authority="ddc" edition="23">343.4104</classification>
  <identifier type="isbn">9780414075757</identifier>
  <identifier type="isbn">0414075757</identifier>
  <identifier type="lccn">2020416484</identifier>
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    <recordIdentifier source="OSt">21792518</recordIdentifier>
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