Author Description

This publication contains 80 worked illustrations on the many aspects of the subjects covered - inheritance tax, value added tax, taxation of trusts and tax planning - with detailed explanatory notes and full cross-referencing to the legislation. It contains an updating summary of the relevant provisions of the Finance Act 1993, and is complete with tables of rates and a comprehensive index. The authors are tax practitioners, members of the Institute of Taxation and well-known as lecturers and writers on taxation subjects