This title has been used as a 'go to' reference source for undergraduate students on business and finance courses for many years. 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. Content has been updated in line with Finance Act 2022.
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.