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Vol 21 No 12 Dec 16/Jan 17

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 7: 2016

The UK Supreme Court Yearbook Volume 7: 2016

Edited by: Daniel Clarry, Christopher Sargeant
Price: £90.00

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The Law and Theory of Income Tax

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ISBN13: 9781903499009
ISBN: 1903499003
Published: June 2000
Publisher: Liverpool Academic Press
Format: Paperback
Price: £24.95

This work on the law of income tax aims to be of assistance to those studying income tax on accountancy courses or studying for the Institute of Taxation's examinations. It is both comprehensive and concise and covers all aspects of this important subject.

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Income tax; schedule E - employment income; schedule D - cases I and II; capital allowances; schedule D case VI; the taxation of pure income profits; taxation of trusts and settlement; tax avoidance and evasion.