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Written by acknowledged academic authorities on the law of taxation, this new book combines text and materials into an integrated narrative which will be of great value to academics and practitioners alike.
Revenue Law – Text and Materials uniquely blends key aspects of tax policy and principles exhibited in diverse sources including, non-governmental and governmental reports, consultative documents, academic and extra-judicial writing with substantive law.
Academics, students, policy makers with an interest in the law of taxation and those in practice who wish to further enhance their understanding of fiscal jurisprudence, will find this an essential guide and resource. The title serves as an invaluable accompanying volume to the well established and authoritative annual Revenue Law – Principles and Practice
This accessible new title focuses on the major direct taxes in the United Kingdom, namely income tax, corporation tax, capital gains tax and inheritance tax. Where appropriate, the authors highlight the significance of EC Law to the law of taxation, and the growing influence of the ECHR Convention rights identified in the Human Rights Act 1998 on tax law and practice.
Each of the authors is professionally qualified. David Salter and John Snape are respectively, Reader in Law and Associate Professor of Law at the University of Warwick. Natalie Lee is Professor of Taxation Law, Head of the School of Law at the University of Southampton and General Editor of Revenue Law Principles and Practice.