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This is the 8th Edition of John Tiley's major text on revenue law, now massively expanded and restructured to cover the focus upon the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax as well as incorporating sections dealing with Corporation Tax, International and European Tax, Savings and Charities which had previously been published in a separate volume entitled Advanced Topics in Revenue Law.
While this narrowing of the scope of Revenue Law means that it focuses on the most important UK taxes, its reduced size also makes it a more manageable and portable volume for law students and practitioners.
This new version of Revenue Law is fully revised and updated for the latest case law, statutory and other developments including Finance Bill 2016, the Supreme Court decision in UBS/DB, the G20/OECD Base Erosion and Profit Shifting project, Diverted Profits Tax, EU State Aid investigations, the 2016 business tax road map, and recent reforms to the UK taxation of capital gains, savings income, dividends and employment benefits.
As with previous editions, the text has been revised to incorporate changes wrought by new enactments in the past four years. This, however, remains the only book on tax law which continues to explain the new law found in ITEPA, ITTOIA and ITA in light of its legislative predecessors, with references to the former enactments still remaining where relevant. Those familiar with the old law of income tax but wanting to find their way round the new will find this work particularly valuable.
The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems.