Accounting principles

Adam Smith's canons of taxation

Avoidance schemes, disclosure of

Construction of statutes

Death benefits

Direct

Disputes, resolution

Drawdown pensions

Function of courts

General partnership

General principles

Form and substance

Grossing up

Husband and wife

Liability to tax

Methods of collecting tax

Residence

Sham transactions

Source doctrine

Historical background

History

– see also History of taxes

Generally

Indirect

Inheritance tax

Interpretation of statutes

Investment property

Legislation

– see also Fiscal legislation

Generally

Limited partnership

Management of developed taxes

Meaning

Member benefits

Non-UK schemes

Overview

Pension funds

Pensions as authorised payments

Principles of

Private pensions

Provisional taxation, income tax

Purposes of

Recent history

Recovery of tax

Schedular system

Serious ill-health lump sum

Source

State pension

Treasury and HMRC responsibility for

Unauthorised payments

De-registration charge

Generally

Liability for

Scheme sanction charge

Scope of payment

Surcharge

Value added tax