Publisher's Synopsis
"(PUBLICATION FIRST MARKED AS OUT OF PRINT 13/12/04)Simon's Tiley & Collison: UK Tax Guide is based on Butterworths UK Tax Guide, which has been used by practitioners for over 20 years. Simon's Tiley & Collison: UK Tax Guide adopts a practical approach to the UK tax law providing essential guidance for the practitioner and is also ideally suited for students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary makes the complex subject of revenue law interesting and easy to understand. It is fully cross-referenced to the major Butterworths Tolley looseleaf works. Published in the autumn, the 2003-04 edition is fully up to date incorporating statute and case law up to the date of the Royal Assent of the Finance Act 2003. With expert commentaries from Peter Arrowsmith (NIC), Patrick Cannon (Stamp Duties) and Charles Barcroft (VAT)."
