This tax guide, by Tiley and Collison, is based on Butterworth's "UK Tax Guide". It adopts a practical approach to the UK tax law providing guidance for the practitioner and for students studying for the CIOT examination. It explores the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary seeks to make the complex subject of revenue law interesting and easy to understand. The text is fully cross-referenced to the major loose-leaf works by Butterworths. The 2000-2001 edition is up-to-date, incorporating statute and case law up to the date of the royal assent of the Finance Act 2000.
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