Introduction to revenue law
- 2nd ed.
- London Sweet and Maxwell 1985
- 417p.
The second edition of Revenue Law brings up-to-date to early 1985 the text of this popular students' book. However, the updating undertaken by its editors has not just been a chronological task. The work has been expanded to allow fuller examination of increasingly important areas.
This edition contains completely new chapters on Value Added Tax and Social Security Contributions, and a whole new Part has been added on international aspects. Much of the introductory material reflects not only these additions but also the activities of the House of Lords in the Ramsay, Burmah and Furniss cases and other important decisions. The Part dealing with Capital Transfer Tax has been recast to take full note of the 1984 consolidation.
Not only have all the Acts since the first edition been covered, as well as the very important case law developments, but increased references to both the policy behind the law and Reports and articles discussing the law have also been incorporated.
This new edition of Revenue Law will provide a thorough, up-to-date introduction to this fascinating, sometimes obscure, but always important topic to both students of law and accountancy.