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Davies: Principles of Tax Law presents the principles underlying the 5 major taxes (income tax, corporation tax, capital gains tax, inheritance tax and VAT) and analyses how each tax operates.
The authors explain, as simply as possible, how the UK tax system works by discussing major pieces of legislation and relevant case law - encouraging students to look at the subject as a whole and to gain an overall picture of the system in order to fully grasp the principles of tax law.