The UK Tax System An Introduction

This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The book is for anyone studying the UK tax system, or advising on UK tax, from the experienced practitioner to the newly-qualified professional coming to tax advice for the first time, as well as being an ideal starting point for any students of the legal system or government. The fifth edition has been revised to reflect the law as of January 2025.

Malcolm James was the Head of Department of the Accounting, Economics and Finance Department at Cardiff Metropolitan University and has lectured widely on the subject of taxation on both professional and undergraduate courses. He has also lectured for the Chartered Institute of Taxation and written a number of articles for their journal Tax Adviser and is the Chief Examiner for taxation by the Institute of Financial Services. Before becoming a lecturer he worked for several large firms of accountants and also in industry.