David Massey – författare

This highly-regarded text has been a go-to source for both students and practitioners for over two decades. It provides an understanding the law relating to all areas of UK taxation, including extensive cross references to HMRC guidance, tax legislation and relevant case summaries. Structured to allow the reader to navigate quickly the different areas of tax, it also includes chapters on the impact of EU law, and Human Rights and Taxation. Recent changes to legislation, new guidance issued by HMRC and other relevant bodies, and relevant case decisions make this new edition very timely. New content includes: Commentary on the concept of domicile, and additional rules regarding non-resident trusts Tax changes for furnished holiday lets and capital allowances New commentary on vulnerable beneficiaries Changes to agricultural and business property relief as part of inheritance tax planning Coverage of influential case law, including Robert Williams v HMRC [2023] (TC08820) and Court of Appeal in Regency Factors plc v Revenue and Customs Commissioners [2022] STC 323. The addition of chapter learning points and further reading lists will benefit both students and practitioners looking for a reliable resource to support their studies or practice.

This book describes and gives applications of an important new tool in the study of complex analytic hypersurface singularities: the Lê cycles of the hypersurface. The Lê cycles and their multiplicities - the Lê numbers - provide effectively calculable data which generalizes the Milnor number of an isolated singularity to the case of singularities of arbitrary dimension. The Lê numbers control many topological and geometric properties of such non-isolated hypersurface singularities. This book is intended for graduate students and researchers interested in complex analytic singularities.