Lecture Notes on Revenue Law Author:Ridgway, Richard Kidner, Phillip Kenny, Nigel Gravells, Paul Dobson, Philip Ridgway This book provides a thorough coverage of the basic principles of revenue law covered by most undergraduate and professional syllabuses. The book is divided into five parts. The first part deals with general principles, such as the theory of taxation, the judicial process and judicial attitudes to statutory interpretation. The second covers inco... more »me tax, trust settlements and anti-avoidance. Capital gains tax and corporation tax are dealt with in parts three and four respectively, and, in the final part, an outline of inheritance tax, value added tax and the overseas dimension is provided.« less