This title has been used as a ‘go to’ reference source for undergraduate students on business and finance courses for the past fifteen 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 book provides readers with an understanding the law relating to all areas of UK taxation with extensive cross references to HMRC guidance, tax legislation and relevant case summaries. It 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 will be updated in line with Finance Act 2019, including changes to the law around stamp duty land tax, capital allowances, and UK property income of non-UK resident companies.
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