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

John Tiley and Glen Loutzenhiser

ISBN 10: 1849463271 / ISBN 13: 9781849463270

Published by Hart Publishing, 2012

About this Item

Most items will be dispatched the same or the next working day. A copy that has been read, but is in excellent condition. Pages are intact and not marred by notes or highlighting. The spine remains undamaged.

Seller Inventory # wbs5325357161

Bibliographic Details

• Title: Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax
• Publisher: Hart Publishing
• Publication Date: 2012
• Language: English
• ISBN 10: 1849463271
• ISBN 13: 9781849463270
• Binding: Soft cover
• Condition: Very Good
• Weight: 1400 grams

About this title

Synopsis

This is the 7th Edition of John Tiley's major text on revenue law, now massively restructured to focus upon the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax. What were previously sections dealing with Corporation Tax, International and European Tax, Savings and Charities have been spun-off to an entirely new 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 ITEPA, ITTOIA and ITA 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 round the new 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 is intended to be of interest to all who enjoy 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.

About the Author

John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.
Glen Loutzenhiser is the Pinsent Masons University Lecturer in Tax Law and fellow of St Hugh's College, Oxford.