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This title has been used as a 'go to' reference source for undergraduate students on business and finance courses for almost twenty years. Under the new general editor, Phyllis Alexander, the content has been re-focussed to ensure it remains relevant to the student market.The book provides readers with an understanding the law relating to all areas of UK taxation with extensive cross references to HMRC guidance, tax legislation and relevant case summaries.It is structured to allow the reader to quickly find information on the area of tax that interests them, and includes chapters on the impact of EU law, and Human Rights and Taxation.The content has been bought up to date with Finance (No 2) Act 2023, relevant case decisions and new guidance issued by HMRC and other relevant bodies. This edition has been further enhanced by the addition of learning points and further reading lists at the end of each chapter.
