LLB Learning Texts : Tax Law

This unique series from Blackstone Press provides a one-stop study system for law degree students, covering all the core subjects. Given the enormity of the task that faces the average law student, it is no wonder that many of them experience extreme difficulty during their undergraduatestudies. Each Learning Text contains many unique features not normally found in traditional textbooks. Each chapter contains a set of Learning Objectives, Research Activities, Self-assessment Questions and some also include End of Chapter Assessment Questions. The cases and materials referred to in the Text are contained in the companion Cases and Materials volumes, which also contain answers to the End of Chapter Assessment Questions. The material has been extracted and is presented in the same order as it is dealt with in the Learning Text. Usedtogether, Blackstones LLB Learning Texts and the companion volumes of Cases and Materials provide a complete study programme for law students, enabling them to study in the own time, at their own pace and in their own place. The Learning Text give students a clear and full explanation of tax law.It is designed to be a user-friendly book on a difficult subject. The text is therefore concise, while at the same time presenting an in-depth analysis of the subject matter. It attempts to explain law which is unfamiliar and arcane by reference to everyday transactions, such as receiving wages froma job, selling investments or giving property away. The text is divided into three parts: income taxation, investment taxation and the taxation of gratuitous transfers. These three parts cover income tax, national insurance contributions, value added tax, corporation tax, capital gains tax,inheritance tax and stamp duties. The transactional approach enables the interaction of these taxes with each other to be fully explained. Areas of special difficulty are confronted from the outset and prudent use is made of calculations, in order to illustrate the legal rules and principlesdiscussed. The Cases and Materials volume includes an extremely wide range of reference materials, sometimes drawn from unexpected sources. The materials have been chosen very carefully, in order to illustrate the points made in the Learning Text in a rewarding and intellectually stimulating way.Snape, John is the author of 'LLB Learning Texts : Tax Law', published 1998 under ISBN 9781841741673 and ISBN 1841741671.