Налоговое право: принципы и практика
32-ое издание
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Revenue Law: Principles and Practice, 32nd Edition provides invaluable analysis of the core principles of revenue law. It includes a wealth of practical examples that show how the rules and legislation play out in real-life scenarios, enabling you to proceed with absolute confidence through the complexities of this subject. Key content Written by a team of leading academics, practitioners and specialist writers, the book offers clear and detailed explanations of income tax, capital gains tax, inheritance tax, VAT, business enterprise and much more, supported with tables of statutes, statutory instruments and cases. The latest guidance Fully updated to Finance Act 2014, the 32nd edition covers: * The new UK LLP partner status rules * Accelerated payment of tax and follower notices * Further amendments to the DOTAS rules * Recent case law, including the Court of Appeal decision in DB Group Services (UK) Ltd v R & C Comrs; R & C Comrs v UBS AG (2014) concerning disguised bonus payments * Current HMRC consultations * HMRC guidance A user-friendly resource
