The 8th edition of John Tiley's major text on revenue law has been massively restructured to focus upon the UK Tax System, Income Tax, Capital Gains Tax, and Inheritance Tax. Published as a single volume, this edition comprehensively covers the most important UK taxes. Its reduced size will make the book a more manageable and portable volume for law students and practitioners. As with previous editions, the text has been revised to incorporate changes wrought by new enactments in the past four years. This, however, remains the only book on tax law which continues to explain the new law found in ITEPA, ITTOIA and ITA in light of its legislative predecessors, with references to the former enactments still remaining where relevant. Those familiar with the old law of income tax but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses. It 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 countries' tax systems.
