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Revenue Law: Principles and Practice

By (author) Natalie Lee
Format: Paperback / softback
Publisher: Bloomsbury Publishing PLC, London, United Kingdom
Imprint: Bloomsbury Professional
Published: 29th Sep 2015
Dimensions: w 153mm h 234mm
Weight: 1665g
ISBN-10: 1780437765
ISBN-13: 9781780437767
Barcode No: 9781780437767
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Synopsis
The 33rd edition, which enjoys a wholly rewritten chapter on the taxation of pensions, is fully revised and updated to cover in particular: Finance Act 2015 Finance (No 2) Bill 2015 Diverted profits tax Further amendments to the DOTAS rules Recent case law, including the Upper Tribunal decision in Tower Radio Limited v HMRC (2015), concerning disguised bonus payments, overruling the decision of the First-tier Tribunal and holding that the UBS and Deutsche Bank cases were indistinguishable. Current HMRC consultations HMRC guidance The accessible format, non-technical language and straightforward approach used in this book ensure that the basic principles are readily grasped and that the reader is armed with the very latest knowledge and know-how. Practical, comprehensive and concise, this expert guide to revenue law continues to prove hugely popular with both practitioners and students of taxation. Previous print edition ISBN: 9781780434315

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