Taxation (Accounting Textbooks)

This annual text provided detailed coverage of the content and legal framework of current taxation laws, and is suitable for students of finance and accountancy at university and college level, as well as practising accountants. Incorporated in this edition are the provisions of the Finance Act 1997, tax rates for 1997/98, a summary of the main changes in the past year, real examination questions, an introduction to and explanation of case law, and illustrative examples to aid understanding