Phyllis Alexander – författare
Visar alla böcker från författaren . Handla med fri frakt och snabb leverans.
3 produkter
3 produkter
Häftad, Engelska, 2009
247 kr
Skickas inom 5-8 vardagar
E-bok
Engelska, 20242 011 kr
Läs direkt efter köp
This title has been used as a ''go to'' reference source for undergraduate students on business and finance courses for almost twenty years. Under the new general editor, Phyllis Alexander, the content has been re-focussed to ensure it remains relevant to the student market.The book provides readers with an understanding the law relating to all areas of UK taxation with extensive cross references to HMRC guidance, tax legislation and relevant case summaries.It is structured to allow the reader to quickly find information on the area of tax that interests them, and includes chapters on the impact of EU law, and Human Rights and Taxation.The content has been bought up to date with Finance (No 2) Act 2023, relevant case decisions and new guidance issued by HMRC and other relevant bodies. This edition has been further enhanced by the addition of learning points and further reading lists at the end of each chapter.
E-bok
Engelska, 20252 011 kr
Läs direkt efter köp
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.