Author Description

This is the 4th edition of John Tiley's Revenue Law,the third edition of which appeared in 1981. Apart from being completely updated and revised its basic structure remains the same as the 3rd edition. It is designed for law students taking the subject in the final year of their law degree course or for more advanced courses. It is intended to be of interest to all who enjoy tax law. The new edition covers the same taxes as the third edition, i.e. Income Tax, Capital Gains Tax, Corporation Tax and Inheritance Tax. Its sections include material on international matters and the taxation of savings; attention has also been paid to the impact of EC law. Like the third edition 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 country's tax systems. The text has been derived from the relevant parts of Butterworth's UK Tax Guide supplemented by the background material which has been updated and rewritten.