This text combines a balanced explanation and analysis of the economic principles of taxation with a broad-based description and evaluation of the policy and practical aspects of the tax system operating in the UK, and also highlights some international comparisons.
The clarity of style and authoritative coverage continue to distinguish this text as does its presentation of topics.
The 1999/2000 edition has been fully up-dated to include changes to taxation announced in the Budget of March 1999. These changes relate mainly to the tax year 1999/2000, although some relate to subsequent years, as is pointed out in the appropriate places in the text.