Publisher's Synopsis
The Institute of Chartered Accountants set up a Faculty of Taxation in 1991. So far, the technical information provided to Faculty members has consisted of a regular newsletter which highlights practical points (Taxline), but in November the Faculty produces a 300 page Technical Review which will analyze developments over the last 12 months in some considerable detail. It is the only text book which sets out to describe all the really important developments each year, both in terms of the way in which the revised legislation works and what the changes mean in practice.;The Technical Review does not cover every single section in the Finance Act, but deals only with the more important changes in the legislation. Similarly, it will cover more than just the recent changes in legislation Inland Revenue Concessions and Statements of Practice, as well as decisions handed down by the Courts, will also be dealt with. It covers all the key topics of interest to tax specialists in one book and each contributor is a specialist in their own field and has been selected by the Tax Faculty editorial board. Contributions are very practitioner orientated and there are plenty of worked examples which are concise enough to be digested easily.
