Table of Cases

Table of Statutes

Part 1: Principles of the UK Tax System

1. Taxation Theory and the UK System

2. The European Dimension

3. International Taxation and the Tax Treaty System

4. Avoidance

Part 2: The UK Tax System in Practice

5. The Structure of the Tax System

6. Personal Income Taxation

7. Corporation Tax

8. Capital Gains Tax

9. Inheritance Tax

10. The International Dimension

11. Value Added Tax

12. Losses and Capital Allowances

13. Stamp Duty

14. Tax Planning Issues and Illustrative Scenarios

15. An Age of Change: New Courts for the UK

16. Oil & Gas Taxation and Decommissioning

Index

Revenue Law Essentials, now in its third edition, is an invaluable study guide for students. It provides up-todate, concise and comprehensive coverage of revenue law in the UK and is the ideal text for students who come new to the subject and for those preparing for exams. This book is also an excellent resource for those who need to refresh or update their knowledge. Summary sections of Essential Facts and Essential Cases will help students to identify, understand and remember the key elements of the subject.

William Craig is Senior Lecturer in Law at Robert Gordon University, Aberdeen. He has published many books in company and commercial law, as well as taxation law.