Principles of tax law
Author(s)
Bibliographic Information
Principles of tax law
Sweet & Maxwell, 2004
5th ed./ by David W. Williams, Geoffrey Morse
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Note
1st ed.: Introduction to revenue law / by F. R. Davies
2nd ed.: Introduction to revenue law/ by F. R. Davies, David Williams and Geoffrey Morse
3rd ed.: Principles of tax law / by David W. Williams, Geoffrey K. Morse and David Salter
4th ed.: Principles of tax law/ by David W. Williams, Geoffrey Morse
Includes index
Description and Table of Contents
Description
The new edition of this established revenue textbook makes tax law understandable by demystifying the jargon, and will be welcomed by undergraduates, teachers of tax law and practitioners needing a simple guide to the subject. It concentrates on explaining the various principles underlying the major taxes, as well as offering an insight into how tax law has developed and is applied.
It covers the basic principles of income tax, corporation tax, capital gains tax, inheritance tax and VAT and analyses how each tax operates. Davies: Principles of Tax Law includes online supplements, enabling the authors to update the book with the latest legislative and case law developments. (www.sweetandmaxwell.co.uk/academic)
Major developments in the fifth edition include:
The significant developments in EU tax law
The impact on tax law of the Convention on Human Rights
The major changes arising from the tax law rewrite programme - employment income (already enacted) and trading income and income from land, and savings income (in progress)
The expected major rewrite of the pensions provisions
Tax credits
A new chapter on taxation of intellectual property;
The significant developments in VAT in respect of the identification and value of a supply
Table of Contents
Introductory. Taxation of Income. Taxation of Capital Gains. Corporation Tax. Inheritance Tax. Value Added Tax. International Aspects.
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