商品詳細

A thorough coverage of the basic principles of revenue law as it is encompassed in most undergraduate and professional syllabuses. It focuses on principles, setting them out and providing a critical analysis. The book concentrates on those taxes most frequently encountered in examinations. It is divided into five parts covering: general principles; income tax, trust settlements and anti-avoidance; capital gains tax; corporate tax; and inheritance tax, value added tax and the overseas dimension.