Revenue Law: Principles and Practice
This title has been used as a 'go to' reference source for undergraduate students on business and finance courses for the past sixteen years. Under the new general editors, Anne Fairpo and David Salter, the content is being refocussed to ensure it remains relevant to the student market.
The content provides readers with an understanding of the law relating to all areas of UK taxation with extensive cross references to HMRC guidance, tax legislation and relevant case summaries.
The content is structured to allow the reader to quickly find information on the area of tax that interests them, and includes chapters on the impact of EU law, and Human Rights and Taxation.
The new edition has been updated in line with Finance Act 2020, includes references to the implications of the SDLT Covid-19 holiday (Chapter 55) and also features a new chapter gathering together the relevant law on domicile (Chapter 31).