01503nam a2200217 450000500170000002000300001704000330004708200150008010000220009524500740011725000120019126000420020330000250024550400210027052009230029154600090121465000120122365000180123565000130125370000190126620251201090543.0 a0421858303cTZS. 58,959/= aMCCLbeng.eAACR 2nd rev.ed. a343.04 WIL aWilliams,David W. aDavies principles of tax lawc/ David W. Williams and Geoffrey, Morse a5th ed. aLondon:bSweet and Maxwell.;cc 2004. axli,466 p. :c21 cm. aIncludes index. a'"Davies: Principles of Tax Law is an accessible and straightforward guide to the UK tax system. Since its first edition in 1980 the work has sought to distil not only the statutory material but also the substantial number of judicial decisions on tax law into an understandable form. The work focuses on explaining the various principles underlying the five major taxes - income tax, corporation tax, capital gains tax, inheritance tax and VAT - and how they work in practice. Major pieces of legislation and relevant case law are discussed to show how the UK tax system works both in principle and practice, offering an insight into how tax law has developed and is applied. Davies: Principles of Tax Law continues to demystify the jargon surrounding tax law making it an essential textbook for undergraduates and a source of reference for practitioners requiring a simple guide to the subject."--Publisher's website aeng. aTax law aCapital gains aTaxation aMorse,Geoffrey