Revenue Law Lecture Notes

This book provides a thorough coverage of the basic principles of Revenue Law covered by most undergraduate and professional syllabuses. The book is divided into five parts. The first part deals with general principles, such as the theory of taxation, the judicial process and judicial attitudes to statutory interpretation. The second covers income tax, trust settlements and ant-avoidance. Capital gains tax and corporation tax are dealt with in parts three and four respectively, and, in the final part, an outline of inheritance tax, value added tax and the overseas dimension is provided.