TY - BOOK AU - Morse,Geoffrey AU - Eden,Sandra AU - Davies,F.R. TI - Davies principles of tax law: 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 SN - 9780414075757 AV - KD5359 .D38 2020 U1 - 343.4104 23 PY - 2020/// CY - London PB - Thomson Reuters, trading as Sweet & Maxwell KW - Taxation KW - Law and legislation KW - Great Britain N1 - Includes index; 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 ER -