"More than an introduction, this book challenges the reader to think about tax issues conceptually and holistically. Illustrated with practical examples, it will be useful to postgraduate students and junior practitioners, as well as to senior tax practitioners and academics who want to refresh their basic understanding of tax issues"--

Introduction; 1. Taxation of corporate income when derived; 2. Taxation of corporate income when distributed; 3. Taxation of corporate income: international aspects; 4. Creating share interests; 5. Transferring share interests; 6. Terminating share interests; 7. Varying share interests; 8. Dividend and capital stripping and value shifting.

Peter Harris is a writer and journalist who for more than 25 years was Health and Medical Correspondent of the Manchester Evening News, former sister newspaper of the revered Manchester Guardian, now the national daily, The Guardian. He was born in the seaside resort of Cleethorpes, near Grimsby, coincidentally, in the same county of Lincolnshire where Alan Weiler settled when he first came to England. Now semi-retired, Peter and his wife, Wendy, live in the historic small market town of Sandbach in Cheshire. His leisure interests include oil painting, gardening and country walking.