Revenue Law: Principles and Practice

Description

Now in its 35th edition, this highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provide a clear and detailed explanation of the law, with a wealth of practical examples. The accessible format, non-technical language and straightforward approach used in this book ensure that the basic principles are readily grasped and that the reader is armed with the very latest knowledge and know-how. Practical, comprehensive and concise, this expert guide to revenue law continues to prove to be hugely popular with both practitioners and students of taxation. Covers: Introduction; Income tax; Capital gains tax; Inheritance tax; VAT; Business enterprise; Stamp taxes; Pensions; The family; Charities; Europe and human rights.

Anne Fairpo, CTA (Fellow) is a barrister at Temple Tax Chambers. She advises a range of clients from listed multinationals to small start-ups on all areas of corporate tax, including cross-border taxation, and employment-related tax. She is a member and Past President of the CIOT Council and has authored many books, including Taxation of Intellectual Property (Bloomsbury Professional). Throughout her career, she has advised on tax issues relating to business structures, expansion, relocation and individual transactions, and in areas as diverse as the arts, biotechnology, online learning, telecoms, surgical equipment and reloadable payment systems. David Salter LLB (Hons), Solicitor (non-practising), Emeritus Reader, University of Warwick.