BDO Stoy Hayward's Yellow Tax Guide 2001-2002

This tax guide provides commentary on the tax legislation contained in the Yellow Tax Handbook, dealing with income tax, corporation tax, national insurance contributions, inheritance tax and capital gains tax. The commentary refers to decided cases, as well as to Inland Revenue extra-statutory concessions, statements of practice and press releases. For further research, references are given to Simon's Direct Tax Service and Foster's Inheritance Tax. Full account is taken in the new edition of the provisions of the Finance Act 2001.