Abstract
Anyone contemplating the United Kingdom (‘UK’) for some business enterprise, whether wholly-owned or in some form of joint venture, has the benefit of a well established system of law in the business field and one that has stood the test of experience for foreign and domestic enterprises alike. Much of the legislation on company law and taxation has developed over the last century alongside the common law evolved by the courts. The significant growth of legislation in the business field has, however, been a feature of modern times, developing to meet the changing needs and sophistication of business.
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Bibliography
Booklets
A. ‘Notes for the Guidance of Registered Companies’ published by the Department of Trade.
B. ‘Corporation Tax’ (I.R. 18) issued by the Board of Inland Revenue.
C. ‘Capital Gains Tax’ (CGT 8) issued by the Board of Inland Revenue.
D. ‘Capital Gains Tax — Development gains from Land and First Letting charges’ (CGT 10) issued by the Board of Inland Revenue.
E. Four pamphlets issued by the Board of Inland Revenue: Income Tax and Corporation Tax Capital Allowances, on Machinery or Plant (CA1), Industrial Buildings (CA2)
F. ‘Value Added Tax’ — General Guide (Notice No. 700) published by HM Customs and Excise.
G. ‘Incentives for Industry’ published by the Department of Industry.
H. ‘National Insurance Contributions’ (Leaflet NP 15) published by the Department of Health and Social Security.
I. ‘Employment of overseas workers in the UK from 1st January 1980’. (1) Training and work experience OW21.
(1) Training and work experience OW21.
(2) Work permits for workers from countries other than EEC member states and Gibralter OW5.
Availability of above booklets (as amended or replaced from time to time):— A. Department of Trade Companies House, 55–71 City Road, London, EC1Y IBB
B, C Board of Inland Revenue, D, E Somerset House, London, WC2 F Board of Customs and Excise, King’s Beam House, Mark Lane, London, EC3
G. Department of Industry, Millbank Tower, Millbank, London, SW1P 4QU
H. Department of Health and Social Security, Alexander Fleming House, Elephant and Castle, London, SE1
I. Department of Employment, 8 St. James’s Square, London, SW1
Text Books
Buckley, The Companies Acts, Butterworths, 14th Edition 1981.
Gore-Browne, Companies, Jordans, 43rd edition 1977, loose-leaf.
Gower, Priciples of Modern Company Law, Sweet and Maxwell, 4th ed. 1979, Suppl. 1981.
Palmer, Company law, Stevens & Sons, 22nd edition 1976 volumes 1, 2 and 3 (loose-leaf).
Tax
Butterworth’s Orange and Yellow Tax Handbooks, published annually.
Pinson, Revenue Law, Sweet and Maxwell, 14th edition, 1981.
Simon’s Taxes, Butterworths, Vols A-I, loose-leaf.
Wheatcroft and Whiteman, Capital Gains Tax, Sweet and Maxwell, 3rd edition 1981.
Whiteman and Wheatcroft, Income Tax, Sweet and Maxwell, 2nd edition, 1976. Supplements 1980 and 1981.
Bramwell, Taxation of Companies, Sweet and Maxwell, 2nd edition 1979.
De Voil, Value Added Tax, Butterworths, Loose-leaf.
Labour Law
Hepple and O’Higgins — Encyclopaedia of Labour Relations, Sweet & Maxwell, 1972, 3 vols, loose-leaf.
Harvey, Industrial Relations, and Employment Law, Butterworths, loose-leaf.
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© 1982 Springer Science+Business Media Dordrecht
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Bassett, N.F., Hood, S.J. (1982). United Kingdom. In: Ellis, M.J., Storm, P.M. (eds) Business Law in Europe. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4358-7_15
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DOI: https://doi.org/10.1007/978-94-017-4358-7_15
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