Overview
This 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 who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other country's tax systems.Synopsis
This 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 who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other country's tax systems.
Booknews
The first three editions, 1976-81, were published by Butterworths, and Tiley (taxation law, U. of Cambridge) here reassembles into a single textbook the updates and revisions he has made in partial reprints since then to account for changes in British tax code. It is based on his belief that university students of tax law should acquire a firm technical competence and a good grasp of the primary sources, and that the field itself should remain a broad and demanding one. Therefore, it is longer and more detailed than most other textbooks on the subject. Distributed by ISBS. Annotation c. Book News, Inc., Portland, OR (booknews.com)