Publisher's Synopsis
This is a two-volume compendium reproducing the full text of all major direct tax, VAT and NIC legislation, including statutes and statutory instruments, European sources, extra-statutory concessions, statements of practice, important press and news releases, extracts from selected technical releases issued by the professional bodies, and a selection of other official source material.;A comprehensive system of cross-references links statutory provisions both with provisions under other Acts and regulations, and with extra-statutory material. Other annotations direct the user to other material which may be helpful, such as pamphlets and leaflets.;This set is designed to enable the tax practitioner to deal with any questions arising during day-to-day practice. Key features include: history notes to the legislation giving details of amendments since provisions were enacted, reproducing the wording of former enactments where they are of relevance to the current tax year; checklists of Inland Revenue, DSS and Customs and Excise leaflets, and double taxation agreements in force; coverage of European material; and indexes and tables of destinations to all recent consolidations. Derivations are dealt with by annotations to the relevant provisions.;These books are approved for use in the ATII examinations.
