Description
The UK tax system is complex. Not only does the annual Finance Act bring in signifi cant changes, but last year has seen the restructuring of the tax courts, as well as further rewriting of tax law to make it clearer.This book explains the structure of the tax system and its application to various types of taxpayer, the roles of the government departments and the full range of taxpayers’
rights and obligations. New for the second edition are chapters on the difference between trading and employment income, on national insurance, VAT and the new tax tribunal structure. Useful for any tax practitioner to have this information in one concise volume, but especially relevant for the newly-qualifi ed tax professional and for any students of the UK tax system.
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Malcolm James
Malcolm James is a Senior Lecturer in Accounting and Taxation at the University of Wales Institute, Cardiff and has lectured widely on the subject of taxation on both professional and undergraduate courses. He has also done a number of lectures for the Chartered Institute of Taxation and has written a number of articles for their journal "Taxation Adviser". He also contributes regularly to a number of CCH's and Butterworth Tolley's tax publications. Before becoming a lecturer he worked for several large firms of accountants and also in industry.
Spiramus Press
We are a UK-based publisher, with an emphasis on tax titles for lawyers, accountants and tax managers. Our books cover both UK and international tax.
