Revenue Law 2 vols

This text on revenue law is designed for students taking the subject in the final year of their law degree course or more advanced courses. It covers income tax, capital gains tax, corporation tax and inheritance tax. The book's sections include material on international matters and the taxation of savings; attention has also been paid to the impact of EC law. It not only provides an account of the rules, but also includes 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.