Publisher's Synopsis
This guide adopts a practical approach to the UK tax law providing guidance for the practitioner and is also suitable for students studying for the CIOT examination. It examines the working of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. It is fully cross-referenced to the major Butterworths looseleaf works. This edition is up-to-date, incorporating statute and case law up to the date of the date of the Royal Assent of the Finance Act 1998.
