The most widely used UK University tax textbook. Fully updated each year with all the latest rule changes (now for 2020/21 tax year), this book continues to pro

Virtually all fiscal measures influence people's health, through their impacts on behaviour, consumption, income and wealth. A narrow subset of fiscal measures,

Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, o

This book is about tax and social policy and how they interact with each other. The impact of taxation as an instrument of social policy is central in influenci

A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and ad