000			01418nam a2200193Ia 4500
999			_c161291 _d161291
005			20220907113407.0
008			200208s9999 xx 000 0 und d
020			_a42116780Y
082			_a343.42036 EAS
100			_aEasson, A. J.
245		0	_aCases and materials in revenue law
260			_aLondon
260			_bSweet and Maxwell
260			_c1973
300			_a544 p.
520			_aRevenue 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
650			_aTaxation law and legislation- Great Britain
942			_cDB _2ddc