This is the sixth edition of John Tiley's major text on UK revenue law. Following a familiar pattern, it has been extensively revised to incorporate changes wrought over the last three years. This period has seen the completion of the major UK income tax revision flowing from the Tax Law Rewrite Project. This edition therefore takes the text of the Income Tax Earnings and Pensions Act, the Income Tax (Trading and Other Income) Act, and the International Tax Advisors as the starting point for explaining the details of income ...
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This is the sixth edition of John Tiley's major text on UK revenue law. Following a familiar pattern, it has been extensively revised to incorporate changes wrought over the last three years. This period has seen the completion of the major UK income tax revision flowing from the Tax Law Rewrite Project. This edition therefore takes the text of the Income Tax Earnings and Pensions Act, the Income Tax (Trading and Other Income) Act, and the International Tax Advisors as the starting point for explaining the details of income tax but retains the references to the former enactments. Those familiar with the old law of income tax, but wanting to find their way around the new law, will find this work particularly valuable. The basic structure remains the same. The book is designed for law students taking the subject in the final year of their law degree course, or for more advanced courses, and is intended to be of interest to all with an interest in UK tax law. The new edition covers the sa
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