This definitive work on the law of income tax will prove i nvaluable to those involved in accountancy, the Inland Rev enue or tax law. It will also be of vital assistance to th ose studying income tax on accountancy courses or studying for the Institute of Taxation's examinations. It is both comprehensive and concise and covers all aspects of this i mportant subject.

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James Kirkbride is Assistant Dean in the Business Faculty and Head of the School of Law at Leeds Metropolitan University.

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