Based on "Butterworths UK Tax Guide",this work adopts a practical approach to the UK tax law providing guidance for the practitioner and is also 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. It is fully cross-referenced to the major Butterworths looseleaf works, and incorporates statute and case law up to the date of the royal assent of the Finance Act 2000.
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