Год выпуска: 2012 Автор: John Tiley, Glen Loutzenhiser Издательство: Hart Publishing Страниц: 1040 ISBN: 978-1-84946-327-0
Описание
This is the seventh edition of John Tiley's major textbook on revenue law, now massively restructured to focus upon the UK tax system, income tax, capital gains tax, and inheritance tax. Previous sections dealing with corporation tax, international and European tax, savings, and charities have been spun-off to an entirely new, forthcoming 2013 book entitled Advanced Topics in Revenue Law. While this narrowing of the scope of Revenue Law means that it focuses on the most important UK taxes, its reduced size also makes it a more manageable and portable volume for law students and practitioners. As with previous editions, the text has been revised to incorporate changes wrought by new enactments in the past four years. This however remains the only book on tax law which continues to explain the new law found in the UK's Income Tax (Earnings and Pensions) Act, Income Tax (Trading and Other Income) Act 2005, and Income Tax Act, in light of its legislative predecessors, with references to...
