Tiley's Revenue Law

This is the ninth edition of John Tiley's major text on revenue law, now restructured to cover the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax, as well as incorporating sections dealing with Corporation Tax, International and European Tax, Savings and Charities. This new version of Revenue Law is fully revised and updated for the latest case law, statutory and other developments.The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems.

Aceasta este a noua editie a principalului text al lui John Tiley privind legea veniturilor, acum restructurat pentru a acoperi sistemul fiscal britanic, impozitul pe venit, impozitul pe profit si impozitul pe succesiune, precum si ingloband sectiuni referitoare la impozitul pe profit, impozitul international si european, economiile si organizatii caritabile. Aceasta noua versiune a Legii veniturilor este complet revizuita si actualizata pentru cele mai recente evolutii de jurisprudenta, legale si de alta natura. Cartea este conceputa pentru studentii la drept care urmeaza materia in ultimul an al cursului lor de drept sau pentru cursuri mai avansate si este destinat sa fie de interes pentru toti cei care se bucura de legislatia fiscala.