Now established as the definitive text in the important area of Revenue Law, this completely revised edition incorporates all of the most recent changes in the law in this important area and now incorporates an entire section on the law relating to Value Added Tax. The principles and policy behind the development and application of revenue law are explored through a contextual approach which helps the reader develop an understanding of the many complex rules and reform. The book will be invaluable to undergraduate students, professional students and practitioners of law, accountancy, business and taxation.

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Deborah Butler is Senior Lecturer in Law at Staffordshire University.

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