Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax - Tiley, John

Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax

John Tiley

Yayınevi: Hart Publishing

Yayın tarihi: 10/2012

ISBN: 9781849463270

Yazar : Glen Loutzenhiser

İngilizce | 1030 Sayfa | 16,99x24,21x5,21 cm.

Tür: Hukuk

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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 the former enactments still remaining where relevant. Those familiar with the old law of income tax - but wanting to find their way around the new law - will find this work particularly valuable. The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and will be of interest to all who are focused on tax law. Its purpose is not only to provide an account of the rules, but to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history, or other countries' tax systems.

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