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Davies: Principles of Tax Law uncovers the principles underpinning the tax system in the UK, discussing each of the major taxes in turn - income tax, capital gains tax, inheritance tax and VAT - and analysing how each tax operates. The authors explain, as simply as possible, how the UK tax system works, with reference to the relevant legislation and case law, providing readers with comprehensive knowledge of the tax system in the UK. NEW TO THIS EDITION#A new chapter on National, International and Local Tax#The Devolution of tax raising powers to Scotland, Wales and Northern Ireland#The introduction of the General anti-avoidance rule#Reform of National Insurance and Tax Credits#Changes to pensions tax#The new domestic house nil band rate for inheritance tax#Developments in agricultural property relief in inheritance tax#Changes to VAT on food#Increased use of criminal law in tax cases
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