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Foundations for the LPC 2020-2021

Foundations for the LPC 2020-2021 (24th edn)

Clare Firth, Elizabeth Smart, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Jennifer Seymour
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date: 25 September 2022

p. 614. Introduction to revenue lawlocked

p. 614. Introduction to revenue lawlocked

  • Jennifer Seymour, Jennifer SeymourTeaching Associate in Legal Practice, University of Sheffield
  • Clare Firth, Clare FirthSenior Lecturer in Legal Practice, University of Sheffield
  • Lucy Crompton, Lucy CromptonFreelance Legal Academic
  • Helen Fox,
  • Frances Seabridge, Frances SeabridgeTeaching Fellow in Law at Aston University
  • Susan Wigglesworth
  •  and Elizabeth SmartElizabeth SmartHead of Law, Sheffield Hallam University

Abstract

This chapter provides an introduction to some of the essential principles of revenue law and to the main taxes studied on the LPC. It covers the main taxes; the sources of tax law; who pays tax; the administration of the tax system; and appeals against tax decisions.

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