Taxation
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
Generally
Indirect
Inheritance tax
Interpretation of statutes
Investment property
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