Publisher's Synopsis
Offered as a commentary on the existing law relating to the direct taxes of the United Kingdom, this book places emphasis on understanding the structure and important provisions of those taxes.;This 14th edition has been revised to cover all the changes made by the Finance Act 1993 as well as dealing with the most recent case law on the subject and keeping generally up to date with the many changes being made in this area of the law.;The approach taken is primarily practical to indicate a difference from a purely academic approach. It is divided into six parts: an introduction, the taxation of individuals, the taxation of settlements, matrimonial taxation, the taxation of companies and the taxation of partnerships. It also contains worked examples which illustrate basic concepts and show the application of the law in particular situations.;Stephen Mayson is co-author of "Mayson, French and Ryan on Company Law" and Susan Blake has written " A Practical Approach to Legal Advice and Drafting".
