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This important new textbook will seek to emphasise the statutory basis of revenue law by viewing its study as being an exercise in statutory interpretation. This is reflected in the structure of the book, which will allow the reader to use familiarity with the text as a basis for familiarity with the statutory materials. To aid understanding, the rules and principles of revenue law are illustrated with numerous examples throughout, based upon either hypothetical situations or reported cases.
The text also contains plenty of evaluative material and full bibliographies at the end of each chapter.Written in a plain and clear style, this useful text will be essential reading for all undergraduates studying tax as part of law, accountancy or business studies