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Books > Law > English law > Financial, taxation, commercial, industrial

Meyerowitz on administration of estates and their taxation (Paperback): Meyerowitz on administration of estates and their taxation (Paperback)
R1,721 R1,412 Discovery Miles 14 120 Save R309 (18%) Ships in 4 - 8 working days
Labour Law Rules! (Paperback, 2nd Edition): M. McGregor Labour Law Rules! (Paperback, 2nd Edition)
M. McGregor
R770 R661 Discovery Miles 6 610 Save R109 (14%) Ships in 10 - 15 working days

Labour law rules! is a book designed primarily as an introductory text for students encountering labour law for the first time, whether their goal is a law degree or some other discipline involving a basic knowledge of the labour relations regulatory regime in South Africa. In the past two years, since publication of the first edition of Labour law rules!, some significant events took place which impacted on labour law, resulting in a number of changes proposed to reform labour law. The new edition of Labour law rules! aims to lay a sound and up to date foundation of basic labour law rules which will enable students to be empowered to assist in shaping the future working environment and laws of the country.

Communications Law (Paperback, 3rd Edition): Communications Law (Paperback, 3rd Edition)
R1,266 R1,098 Discovery Miles 10 980 Save R168 (13%) Ships in 4 - 10 working days

The book consists of three parts.

Part 1, which comprises 5 chapters, deals with the legal-philosophical aspects of communications law. In Part II , we deal with certain statutory and common law limitations to the right to freedom of expression. Part III deals with specific methods of communication, ie the press, electronic communications, broadcasting, computers, and entertainment.

Introduction to Sports Law in South Africa (Paperback): R. Cloete Introduction to Sports Law in South Africa (Paperback)
R. Cloete
R742 Discovery Miles 7 420 Ships in 4 - 10 working days
Risk and Negligence in Wills, Estates, and Trusts (Paperback, 2nd Revised edition): Martyn Frost, Penelope Reed Qc, Mark Baxter Risk and Negligence in Wills, Estates, and Trusts (Paperback, 2nd Revised edition)
Martyn Frost, Penelope Reed Qc, Mark Baxter
R3,396 Discovery Miles 33 960 Ships in 10 - 15 working days

Risk and Negligence in Wills, Estates, and Trusts provides essential guidance for all will draftsmen. It offers in-depth analysis of negligence and wills, together with commentary on safe practice and the avoidance of risk. Together the areas covered provide a framework for the safe practice that is now essential in this much disputed area of work. This updated edition examines the new developments in will preparation and what is needed for safe practice as well as the important cases since the last edition. This work contains indispensable practical guidance, tailored to meet the demands of all those involved in wills, trusts, and estates and disputes relating to them. Practical advice in establishing best practice to avoid disputes is given and the appendices include practical forms and checklists to assist this. In addition there is analysis of the allied subjects of estate and trust administration and commonly encountered problem areas. A section also concentrates on duties in relation to taxation aspects of this work. Negligence and private client work is a fast developing area of modern law. The recent financial crisis has helped to focus attention closely on what risk is and how it should be managed. This has not merely been in the financial sector but in all areas of business. The legal profession has seen some major financial failures and an operating climate that is increasingly difficult. The rise in PI claims, the insurers' restrictions on cover, and the increased cost of cover have led to an increased focus on professional ability and risk management. Therefore, knowledge of the risks, what constitutes safe practice, and how to manage risk, are essential for anyone practising in this area.

CCMA: A Commentary On The Rules - With A Practical Guide For Unfair Dismissal Claims (Paperback, 5th Edition): Peter Kantor CCMA: A Commentary On The Rules - With A Practical Guide For Unfair Dismissal Claims (Paperback, 5th Edition)
Peter Kantor
R368 R304 Discovery Miles 3 040 Save R64 (17%) Ships in 5 - 10 working days

The Fifth Edition of this established and handy guide to the Rules of the CCMA (including the 2018 amendments) includes the CCMA’s Guidelines on Misconduct Arbitrations, as well as a useful Practical Guide for an Unfair Dismissal Claim in the CCMA.

It includes a useful Practical Guide for an Unfair Dismissal Claim in the CCMA.

This publication is both a legal text for practitioners, with reference to legal precedents, and a handbook for the person in the street who wants to use the CCMA. It is published in a pocket-size for quick reference and easy use in CCMA hearings.

JK Lasser's New Rules for Estate, Retirement, and Tax Planning (Paperback, 6th Edition): Stewart H Welch, J. Winston Busby JK Lasser's New Rules for Estate, Retirement, and Tax Planning (Paperback, 6th Edition)
Stewart H Welch, J. Winston Busby
R532 R393 Discovery Miles 3 930 Save R139 (26%) Ships in 10 - 15 working days

The popular handbook to estate planning, now updated for 2018 Since its first publication in 2002, New Rules for Estate, Retirement, and Tax Planning has sold more than 40,000 copies, providing a solid, accessible introduction to estate planning for any age or income bracket. Now in its sixth edition, Estate, Retirement, and Tax Planning continues this tradition, covering such topics as trusts, donations, life insurance, and wills in easy-to-understand language that offers valuable insights and solid strategies to help you preserve your wealth and plan your estate so that your assets go where you want with a minimum of taxes and government interference. This comprehensive guide answers such common questions as: How much do I need to retire comfortably? How do I protect my children's inheritance? How do I ensure planned donations are made after I'm gone? And many more. The Sixth Edition is also fully updated to reflect changes following the 2018 Tax Cuts and Jobs Act, so that you can learn how new regulations could impact your inheritance and trusts. Other notable features include advice on working with elderly parents and introducing financial planning to children and teenagers, in addition to a list of professional advisers and a glossary of estate planning terms. Understand estate planning and obtain solid strategies for growing your wealth Explore asset protection and succession planning strategies Discover how recent updates to the tax code could affect you and your heirs Stay informed of any relevant law changes with an author-managed web site Estate, Retirement, and Tax Planning contains a wealth of valuable information for any adult who needs help planning their financial future, from the established professional heading toward retirement, to the young adult looking to understand the basics. Wherever you are in your journey, use Estate, Retirement, and Tax Planning to ensure your legacy is protected.

Estate Planning (Hardcover): William P. Streng Estate Planning (Hardcover)
William P. Streng
R1,628 R1,117 Discovery Miles 11 170 Save R511 (31%) Ships in 10 - 15 working days

Plan ahead: estate planning to secure your wishes Estate Planning is your overview of the estate planning concepts that are necessary to consider when advising your clients about the different facets of wealth transfer planning. This fundamental reference presents the basic estate, gift, and trust planning ideas in a descriptive and accessible manner allowing you to easily and conveniently access the information you need when you need it. This essential text covers the development of estate planning strategies for your clients, the fundamentals of the federal transfer tax system, relevant federal income tax rules, lifetime donative asset transfers, gratuitous property transfers at death, generation-skipping transfers, special property transfer planning considerations, and post-mortem planning. When done effectively, estate planning enables your clients to make both lifetime and testamentary transfers of assets to beneficiaries of their choice. In the process, strategic, successful estate planning strategies conserve wealth for these beneficiaries, who are often family members of the client. Leveraging the right methods of estate planning can ensure that you achieve your client's objectives. * Explore the fundamentals of estate planning as they relate to wealth transfer planning * Dive into special property transfer planning considerations, including community property, life insurance, charitable transfers, closely held corporations, etc. * Better serve your clients by having access to relevant, easy to navigate information on estate planning best practices * Reinforce these new ideas with a comprehensive test bank Estate Planning is your guide to estate planning concepts that help you protect your assets during wealth transfer and prepare for your assets to change hands as smoothly as possible.

Testamentary Capacity - Law, Practice, and Medicine (Paperback): Martyn Frost, Stephen Lawson, Robin Jacoby Testamentary Capacity - Law, Practice, and Medicine (Paperback)
Martyn Frost, Stephen Lawson, Robin Jacoby
R2,344 Discovery Miles 23 440 Ships in 10 - 15 working days

Testamentary capacity is an increasingly difficult and important area in will preparation. The rise in capacity issues, associated with the increasing aging population and longer life expectancy, has become a fruitful area for dispute and litigation. This book equips practitioners with the knowledge and practical guidance needed in this complex but commonplace problem area. Featuring an explanation of the law relating to testamentary capacity, the book also includes a practical section on the role of the will draftsman. Covering all associated areas such as interviews, questioning, recording of relevant information, and risk management policies, these issues are put into context by a guide to mental health issues that can affect capacity. This books also features a section on litigating in this area including pre-litigation considerations, a guide to ADR and settlement, and procedural issues. Written by experienced wills practitioners and an expert in old age psychiatry, this book is the first to link relevant medical issues directly to law and practice, presenting all the information a draftsman or litigator needs on the subject. This is an invaluable resource for all concerned with issues of testamentary capacity.

Gallanis's Family Property Law, Cases and Materials on Wills, Trusts, and Estates - CasebookPlus (Mixed media product, 7th... Gallanis's Family Property Law, Cases and Materials on Wills, Trusts, and Estates - CasebookPlus (Mixed media product, 7th Revised edition)
Thomas P Gallanis
R7,825 R6,589 Discovery Miles 65 890 Save R1,236 (16%) Ships in 10 - 15 working days

The Seventh Edition of this highly-regarded casebook continues its innovative emphasis on the connection between the law of trusts and estates and the changing American family. The Seventh Edition incorporates the most recent uniform acts from the Uniform Law Commission and the Third Restatements of the American Law Institute, and discusses the very latest ""hot"" topics, including digital assets, electronic wills, directed trusts, trust decanting, unitrusts, family offices, and donor standing to enforce charitable trusts. The authors of this book have long been at the forefront of law reform in trusts and estates, and this tradition continues under the authorship of Thomas Gallanis, who is the executive director of the Uniform Law Commission's Joint Editorial Board for Uniform Trust and Estate Acts. He was also an associate reporter for the Restatement Third of Trusts and has been the reporter of two uniform acts, most recently the Uniform Powers of Appointment Act (2013). The Seventh Edition emphasizes problems and questions to facilitate classroom discussion and analysis. Among many other things, the book teaches doctrine and policy, planning and drafting, case analysis and statutory interpretation.

Feminist Judgments - Rewritten Trusts and Estates Opinions (Paperback): Deborah S. Gordon, Browne C. Lewis, Carla Spivack Feminist Judgments - Rewritten Trusts and Estates Opinions (Paperback)
Deborah S. Gordon, Browne C. Lewis, Carla Spivack
R804 Discovery Miles 8 040 Ships in 10 - 15 working days

For women and other marginalized groups, the reality is that the laws regulating estates and trusts may not be treating them fairly. By using popular feminist legal theories as well as their own definitions of feminism, the authors of this volume present rewritten opinions from well-known estates and trust cases. Covering eleven important cases, this collection reflects the diversity in society and explores the need for greater diversity in the law. By re-examining these cases, the contributors are able to demonstrate how women's property rights, as well as the rights of other marginalized groups, have been limited by the law.

Landmark Cases in Revenue Law (Hardcover): John Snape, Dominic  de Cogan Landmark Cases in Revenue Law (Hardcover)
John Snape, Dominic de Cogan
R2,396 Discovery Miles 23 960 Ships in 10 - 15 working days

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

Steuern Kompakt (German, Paperback, 16th 16., Uberarbeitete Auflage ed.): Thomas Stobbe Steuern Kompakt (German, Paperback, 16th 16., Uberarbeitete Auflage ed.)
Thomas Stobbe
R347 Discovery Miles 3 470 Ships in 10 - 15 working days
Tolley's Estate Planning 2017-18 (Paperback, New edition): Sharon McKie, Simon Mckie Tolley's Estate Planning 2017-18 (Paperback, New edition)
Sharon McKie, Simon Mckie
R3,919 R3,627 Discovery Miles 36 270 Save R292 (7%) Ships in 10 - 15 working days

The latest edition of this key title sees Tolley live up to its reputation as the authority on tax matters. It contains all the information required to achieve the most cost-effective, convenient and effective estate planning. The esteemed editorial board help you formulate strategies for the provision, holding and devolution of personal and family resources. Clear subject headings and straightforward explanations of routine and complex topics make for fast, effective research. Following the tax planning series' straightforward and easy-to-read style with clear headings, this guide includes worked examples, tables and a comprehensive index. A practical step-by-step case study illustrates the benefits of careful planning and incorporates many points discussed throughout the book.

Energy Efficiency in Buildings (Hardcover): Energy Efficiency in Buildings (Hardcover)
R3,618 Discovery Miles 36 180 Ships in 10 - 15 working days
Engineer in the Courtroom (Hardcover): William J. Lux Engineer in the Courtroom (Hardcover)
William J. Lux
R1,522 R1,341 Discovery Miles 13 410 Save R181 (12%) Ships in 10 - 15 working days

'In my experience, I have seen engineers frightened by the prospect of being deposed or testifying in court. They need not be. I have seen good work by engineers in such situations. I have also seen errors made by engineers who were not properly prepared for the experience. From that background, I have prepared this book aimed at explaining the process to the engineer.' - William J. Lux. Engineers may become involved in litigation for various reasons. Some common examples include product liability and accident investigation cases. The information and suggestions included in An Engineer in the Courtroom will enable engineers to do a proper and professional job when dealing with matters of litigation, in and out of the courtroom. An interesting, informative, 'must-read' book for engineers involved in product design, consulting, or accident investigation. Chapters cover: Introduction, The Nature of Accidents Why Go to Court? Avoiding Litigation The Litigation Process Engineers and Engineering Information How the Engineer Can Help the Attorney The Discovery Process The Deposition The Trial Questions Accident Reconstruction Definitions and Techniques Employed by Attorneys War Stories Tips for the Engineer Involved in Litigation.

International Trust Disputes (Hardcover, 2nd Revised edition): Steven Kempster, Morven McMillan, Alison Meek International Trust Disputes (Hardcover, 2nd Revised edition)
Steven Kempster, Morven McMillan, Alison Meek
R7,500 Discovery Miles 75 000 Ships in 7 - 11 working days

The new edition of this leading work continues to provide full analysis of the legal and practical aspects arising in trusts disputes, with attention to jurisdiction-specific issues covering ten of the most relevant territories. Since the last edition the law has developed at a fast pace and trust disputes continue to increase as international trusts reach the second, third and sometimes fourth generation of beneficiary. In particular, there have been changes made to the law of succession in England and Wales (Intestacy Rules 2014) and case law such as Ilott v The Blue Cross [2017] which consider the implications for family provision under the Inheritance (Provision for Family and Dependants) Act 1975. Developments relating to the position of trusts in matrimonial disputes are analysed and the issues for trust disputes and rights to information under The Data Protection Act (Dawson Damer v Taylor Wessing [2017]) are also included. Other important case law which is now considered include Pitt v Holt, re Futter [2013] and the development of the law of mistake thereafter, and the Pugachev litigation on sham trusts. International Trust Disputes provides a comprehensive and thorough treatment of this topic. Acting as a specialist guide for practitioners, it offers a survey of the special considerations that may arise with regard to trust disputes as well as a definitive guide to the issues which may be encountered in the jurisdictions where disputes are most likely to take place.

Lewin on Trusts Mainwork & 4th Supplement (Hardcover, 19th edition): Lynton Tucker, James Brightwell Lewin on Trusts Mainwork & 4th Supplement (Hardcover, 19th edition)
Lynton Tucker, James Brightwell
R14,014 Discovery Miles 140 140 Ships in 10 - 15 working days

Frequently cited in court, Lewin on Trusts covers the entire law of trusts from general principles to current practice, ensuring you have all the information you need on the effective creation of trusts and the resolution of disputes and other problems that arise. LEWIN ON TRUSTS: Covers all aspects of trusts law, from creation of trusts and the role and duties of trustees, to beneficiaries and their interests and administration Includes in-depth analysis of both general principles and the practical implications of trust law Provides clear guidance on questions that arise in modern trusts practice Analyses major decisions and applies them to the principles of the law and the practice and procedure they affect Explores the impact of the latest case law Explains breach of trust and available remedies Deals with constructive trusts and asset tracing Covers anti-money-laundering legislation in relation to trusts Refers to Commonwealth decisions, suggesting solutions lacking in UK case law Covers costs issues in trusts disputes HIGHLIGHTS COVERED IN THIS NEW EDITION: A fully updated treatment of shams and, following Pitt v Holt, mistake and the re-stated principle in Re Hastings-Bass An exposition of all recent statutes affecting trusts, including the Perpetuities and Accumulations Act 2009, the Trusts (Capital and Income) Act 2013, the Presumption of Death Act 2013 and the Inheritance and Trustees' Powers Act 2014 A modern text on bribes and other unauthorised profits, after FHR European Ventures LLP and the Bribery Act 2010 A consideration of the vexed topic of limitation of trust claims in the light of Williams v Central Bank of Nigeria A comprehensive account of the rules governing jurisdiction and choice of law in trust disputes, including disputes arising out of constructive trusts A detailed statement of the law of co-ownership by cohabitants, as found in Jones v Kernott and later decisions The fullest treatment of trusts arising under mutual wills and the Married Women's Property Act A discussion of confiscation and the civil recovery of the proceeds of crime as they impinge on trustees New material on knowing receipt by a company and on the attribution of knowledge to a company in cases of fraud An extensively revised account of the court's powers in trust cases and the relevant procedural rules, including the incidence of costs and the new powers of costs management and costs capping The 1st supplement brings the 19th Edition up-to-date with the most recent case law and legisltion. SUPPLEMENT COVERAGE: Fiduciary duties as to the appointment and removal of trustees after the Jersey decision in Re Piedmont Trust The recent changes to the rules about service out of the jurisdiction in trust cases and the decision in Crociani v Crociani on jurisdiction clauses in trusts Compulsory or voluntary disclosure of information provided confidentially in Beddoe applications The Glenalla litigation in Guernsey, as to the personal responsibility of the trustee for trust liabilities, and of questions of priority where the trust assets are inadequate Retrospective sanction by the court of self-dealing transactions Disclosure under freezing injunctions over discretionary trusts The attribution of knowledge to companies in claims for dishonest assistance and knowing receipt after the Supreme Court's ruling in Bilta (UK) Ltd v Nazir The requirements of the Fourth Money Laundering Directive and the Small Business, Enterprise and Employment Act 2015 The court's role in applications by trustees for approval, in the light of Cotton v Brudenell-Bruce Adding new accumulation periods on variations under the Variation of Trusts Act 1958

The Six Foundations of the Taxation of Trusts (Paperback): Matthew Burgess The Six Foundations of the Taxation of Trusts (Paperback)
Matthew Burgess
R2,995 R2,735 Discovery Miles 27 350 Save R260 (9%) Ships in 7 - 11 working days
Tolley's Value Added Tax 2010 (Paperback, 2nd Revised edition): Rhianon Davies, David Rudling Tolley's Value Added Tax 2010 (Paperback, 2nd Revised edition)
Rhianon Davies, David Rudling
R4,473 R3,417 Discovery Miles 34 170 Save R1,056 (24%) Ships in 10 - 15 working days

Arranged in alphabetical subject order, from accounting periods to sero-rating, this edition brings together coverage of the UK and EC legislation, Customs material and case law and tribunal decisions on each topic. Due to the ever-changing nature of VAT, it includes the changes in the Finance Act.

Income Tax 2007-2008 - Core Tax Annual (Paperback): Sarah Laing Income Tax 2007-2008 - Core Tax Annual (Paperback)
Sarah Laing
R698 R267 Discovery Miles 2 670 Save R431 (62%) Ships in 10 - 15 working days

This superb title is accessible to both the UK tax professional and the tax payer. Written using jargon-free language and avoiding the technical terms only used by experienced tax professionals, Core Tax Annual: Trusts & Estates 2007/08 will prove invaluable when advising clients, or attempting to get to grips with the principles of this important subject. Worked-examples, tax tables, and practical commentaries help to illustrate the latest UK legislation and the key points of practice. The reader will not only fully understand current UK tax law, but will also be able to apply it in practice.

Feminist Judgments - Rewritten Trusts and Estates Opinions (Hardcover): Deborah S. Gordon, Browne C. Lewis, Carla Spivack Feminist Judgments - Rewritten Trusts and Estates Opinions (Hardcover)
Deborah S. Gordon, Browne C. Lewis, Carla Spivack
R2,523 Discovery Miles 25 230 Ships in 7 - 11 working days

For women and other marginalized groups, the reality is that the laws regulating estates and trusts may not be treating them fairly. By using popular feminist legal theories as well as their own definitions of feminism, the authors of this volume present rewritten opinions from well-known estates and trust cases. Covering eleven important cases, this collection reflects the diversity in society and explores the need for greater diversity in the law. By re-examining these cases, the contributors are able to demonstrate how women's property rights, as well as the rights of other marginalized groups, have been limited by the law.

Sergeant and Sims on Stamp Duty (Hardcover, 11th Revised edition): E.G. Sergeant, B.J. Sims Sergeant and Sims on Stamp Duty (Hardcover, 11th Revised edition)
E.G. Sergeant, B.J. Sims; Revised by Michael J.M. Quinlan; Michael J. Quinlan
R6,301 R2,062 Discovery Miles 20 620 Save R4,239 (67%) Ships in 10 - 15 working days

Covering all the legislation and case law in relation to stamp duties and stamp duty reserve tax in the UK, this text examines practice and procedures adopted by the stamp office itself, covers all the developments in this area since 1992, and includes an overview of the current law.

Ray and McLaughlin's Practical Inheritance Tax Planning (Paperback, 16th Revised edition): Mark McLaughlin Ray and McLaughlin's Practical Inheritance Tax Planning (Paperback, 16th Revised edition)
Mark McLaughlin
R3,885 Discovery Miles 38 850 Ships in 10 - 15 working days

Ray and McLaughlin's Practical Inheritance Tax Planning, 16th Edition is a long-established first port of call for private client advisers working with clients on inheritance tax planning engagements. The practical commentary addresses the main planning points, potential pitfalls and possible solutions for IHT and estate planning purposes. Since the previous edition this latest title picks up on the important changes to HMRC practice, new case law and legislation, including in relation to deemed domicile and excluded property as introduced in Finance (No 2) Act 2017. New updates include: - New and amended commentary and examples on the domicile changes introduced following Royal Assent to Finance (No 2) Act 2017 - Updated commentary on the excluded property restrictions in respect of overseas property with value attributable to UK residential property, as introduced in Finance (No 2) Act 2017 - Commentary on the expanded reporting requirements for IHT purposes under the disclosure of tax avoidance schemes (DOTAS) provisions - New and updated commentary on compliance, including the 'requirement to correct' certain offshore tax non-compliance - New cases, including Henderson & Others v HMRC (domicile); The Personal Representatives of Grace Joyce Graham (Deceased) v HMRC, Williams and others (executors of Duncan Stewart Campbell deceased) v HMRC (business property relief); Whitlock and Anor v Moree (Bahamas) (joint accounts). Mark McLaughlin is a consultant with Mark McLaughlin Associates Ltd (www.markmclaughlin.co.uk), and also The TACS Partnership (www.tacs.co.uk). He is a fellow of the CIOT and ATT, a member of STEP and a member of the CIOT's Succession Taxes and CGT and Investment Income Sub-Committees. Mark has written many tax publications and articles, including 'McLaughlin's Tax Case Review' (www.taxinsider.co.uk) and is Co-Founder of TaxationWeb (www.taxationweb.co.uk). Geoffrey Shindler OBE has specialised in the area of capital taxes, trusts and wills for 40 years. He is the editor of Trusts and Estates Law & Tax Journal, Trust Drafting and Precedents (Looseleaf, Bloomsbury Professional) and a member of the Editorial Board of Wills & Trusts Law Reports and The Conveyancer and Property Lawyer. Paul Davies is a partner in the private client team of DWF LLP solicitors in Manchester. He is a member of the CIOT and STEP, and practised briefly as a chartered accountant prior to qualifying as a solicitor in 2003.

Landmark Cases in Revenue Law (Paperback): John Snape, Dominic  de Cogan Landmark Cases in Revenue Law (Paperback)
John Snape, Dominic de Cogan
R1,551 Discovery Miles 15 510 Ships in 7 - 11 working days

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

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