The UK Tax System: an Introduction - Tapa blanda

The UK tax system is complex. Not only does the annual Finance Act bring in significant changes, but last year has seen the restructuring of the tax courts, as well as further rewriting of tax law to make it clearer. This book explains the structure of the tax system and its application to various types of taxpayer, the roles of UK governmental departments, and the full range of taxpayers' rights and obligations. New for this second edition are chapters on the difference between trading and employment income, on national insurance, value added tax, and the new tax tribunal structure. Tax practitioners will appreciate having this information in one concise volume. It will be especially relevant for the newly-qualified tax professionals, as well as for students of the UK tax system.

Malcolm James is a Senior Lecturer in Accounting and Taxation at the University of Wales Institute, Cardiff and has lectured widely on the subject of taxation on both professional and undergraduate courses. Before becoming a lecturer he worked for several large firms of accountants and also in industry.