Cases and materials on revenue law
著者
書誌事項
Cases and materials on revenue law
Sweet & Maxwell, 1990
2nd ed. / by David R. Salter, Julia L.B. Kerr
- : pbk
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注記
Previous ed.: 1973
Includes index
内容説明・目次
内容説明
This edition has been revised and updated to review recent case law, including "Craven vs White" on the definition of tax evasion, and statutory developments such as the "Income and Corporation Taxes Act 1988", "The Finance Act 1988" and the Finance Bill 1989. It makes use of source materials, press releases, Law Commission reports and Green Papers to cover all vital areas of revenue law, such as tax avoidance, trusts and estate income, tax treatment of the individual and family, and capital gains tax.
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