Davies: Principles of Tax Law, 6th Edition

Davies: Principles of Tax Law is an accessible and straightforward guide to the UK tax system. Since its first edition in 1980 the work has sought to distil not only the statutory material but also the substantial number of judicial decisions on tax law into an understandable form. The Work:

• Focuses on explaining the various principles underlying the five major taxes - income tax, corporation tax, capital gains tax, inheritance tax and VAT - and how they work in practice
• Discusses major pieces of legislation and relevant case law to show readers how the UK tax system works both in principle and practice
• Offers an insight into how tax law has developed and is applied
• Includes online supplements, enabling the authors to update the book with the latest legislative and case law developments
• The sixth edition has been fully revised to take account of the major changes both by decisions of the UK and EC courts and by legislation up to the Finance Act 2008 including the total rewrite of income tax law completed by the Income Tax Act 2007 and the full consolidation of EC VAT law in effect from 2007
• Continues to demystify the jargon surrounding tax law making it an essential textbook for undergraduates and a source of reference for practitioners requiring a simple guide to the subject