Product Description

Davies: Principles of Tax Law is an accessible and straightforward guide to the UK tax system. Since its fi rst edition in 1980 the work has sought to distil not only the statutory material but also the substantial number of judicial decisions on tax law into an understandable form. The work focuses on explaining the various principles underlying the five major taxes income tax, corporation tax, capital gains tax, inheritance tax and VAT and how they work in practice. Major pieces of legislation and relevant case law are discussed to show how the UK tax system works both in principle and practice, offering an insight into how tax law has developed and is applied. The sixth edition takes into account all major changes both by decisions of the UK and EC courts and by legislation up to the Finance Act 2008, including the total rewrite of income tax law completed by the Income Tax Act 2007 and the full consolidation of EC VAT law in effect from 2007.

Product Details

• Amazon Sales Rank: #239816 in Books
• Published on: 2008-08-22
• Original language: English
• Binding: Paperback
• 497 pages

Customer Reviews

A great insight into the complexities of english tax law
Geoffrey Morse and David Williams succeed in a detailed analysis of english tax law. Written in a style accessable to both law students and the lay reader, this book irons out any potential problem areas arising in a complex and ever changing subject. Credit also to the pulishers for access to online updates. Geoffrey Morse is a credit to Nottingham University and deserves his positions as one of the formost commercial law accademics.