商品詳細

A collection of cases and materials which explore aspects of the nature and operation of the British tax system in depth. The book includes material from government reports and White Papers, budget statements and Inland Revenue press releases, and from reports and papers published by the Institute for Fiscal Studies and the Tax Law Review Committee. The third edition has been extensively rewritten and updated to take account of the introduction of self-assessment, the fundamental changes to the taxation of corporate debt and the introduction of taper relief in capital gains tax. In addition, there is a new chapter on taxation and human rights. The book combines theory with substantive law, and encourages a critical understanding of tax law. It is particularly suited to undergraduate and postgraduate students tax on law, accountancy, business studies or commerce courses.