Qamp;a Revenue Law

Front Cover
Taylor & Francis, Dec 1, 1998 - Law - 314 pages
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Revenue law is a dynamic,challenging and practical subject concerned with the fiscal implications inherent in the conduct of one's affairs. It is essentially statute based and has been interpreted by the courts in a wealth of cases. Many students are filled with trepidation in reading the subject at undergraduate level or for professional examinations. The aim of this book is to assist students in their revision of the subject by enabling them to gain experience in answering examination questions, particularly in relation to the five main tax areas: income tax; value added tax; capital gains tax; coporation tax; and inheritance tax. This edition includes many new questions and substantial revisions to other questions in the light of recent changes, such as the 1998-99 new tax tables; the Finance Acts 1997 and 1998; and recent decisions, such as Brown v Richardson; IRC v Willoughby; IRC v McGuckian; and Schuldenfrei v Hilton.

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