Cases and materials in revenue law
Easson, A. J.
Cases and materials in revenue law - London Sweet and Maxwell 1973 - 544 p.
Revenue Law statutes are extremely complicated and most of the leading cases are concerned with minute loopholes in the legislation. Moreover, no sooner has the ingenuity of the taxpayer or his professional adviser been approved by the courts than special legislation is introduced to prevent imitation. This can make the study of the subject a frustrating business and make it all the more essential for the student to understand the basic general principles and the important points as they evolve.
This book assists the student by providing in a single volume a collection of cases and materials to illustrate the main problems of Revenue Law and to assist in understanding the leading cases, not so much for what was decided but for the manner in which the decision was reached. Extracts of case material are prefaced by a headnote explaining the facts of the case and there are also connecting notes outlining the point or principle
42116780Y
Taxation law and legislation- Great Britain
343.42036 EAS
Cases and materials in revenue law - London Sweet and Maxwell 1973 - 544 p.
Revenue Law statutes are extremely complicated and most of the leading cases are concerned with minute loopholes in the legislation. Moreover, no sooner has the ingenuity of the taxpayer or his professional adviser been approved by the courts than special legislation is introduced to prevent imitation. This can make the study of the subject a frustrating business and make it all the more essential for the student to understand the basic general principles and the important points as they evolve.
This book assists the student by providing in a single volume a collection of cases and materials to illustrate the main problems of Revenue Law and to assist in understanding the leading cases, not so much for what was decided but for the manner in which the decision was reached. Extracts of case material are prefaced by a headnote explaining the facts of the case and there are also connecting notes outlining the point or principle
42116780Y
Taxation law and legislation- Great Britain
343.42036 EAS