Tolley's Tax Planning 2002–03 Edited by Glyn Saunders; Tolley Publishing December 2002 2 Volumes; 2 265 pages; £175; ISBN 0-7545-1732-2
It is clear that tax legislation is out of control. A good illustration of this is the fact that the latest edition of this invaluable work contains 291 more pages than the 1999–2000 edition an increase of almost 15% in three years!
Although it is easy to imagine that the tax system has been simplified in recent years as a result of the relaxation of the rules on Taper Relief and the introduction of the Substantial Shareholding Exemption the reality is very different. New reliefs rarely supersede old reliefs: as a result it becomes necessary for the tax adviser to understand both the old rules and the new...
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Tolley's Tax Planning 2002–03 Edited by Glyn Saunders; Tolley Publishing December 2002 2 Volumes; 2 265 pages; £175; ISBN 0-7545-1732-2
It is clear that tax legislation is out of control. A good illustration of this is the fact that the latest edition of this invaluable work contains 291 more pages than the 1999–2000 edition an increase of almost 15% in three years!
Although it is easy to imagine that the tax system has been simplified in recent years as a result of the relaxation of the rules on Taper Relief and the introduction of the Substantial Shareholding Exemption the reality is very different. New reliefs rarely supersede old reliefs: as a result it becomes necessary for the tax adviser to understand both the old rules and the new...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
