Davies; Principles of Tax Law

• Cuts through the jargon surrounding tax law to provide the most accessible student text currently available on tax law, and an ideal reference source for practitioners • Focuses on explaining the various principles underlying the five major taxes – income tax, corporation tax, capital gains tax, inheritance tax and VAT – and how they work in practice • Discusses major pieces of legislation and relevant case law to show readers how the UK tax system works both in principle and practice • Offers an insight into how tax law has developed and is applied • Includes online supplements, enabling the authors to update the book with the latest legislative and case law developments • The sixth edition has been fully revised to take account of the major changes both by decisions of the UK and EC courts and by legislation up to the Finance Act 2008 and the consolidated EC Directive on VAT