The 33rd edition, which enjoys a wholly rewritten chapter on the taxation of pensions, is fully revised and updated to cover in particular: Finance Act 2015 Finance (No 2) Bill 2015 Diverted profits tax Further amendments to the DOTAS rules Recent case law, including the Upper Tribunal decision in Tower Radio Limited v HMRC (2015), concerning disguised bonus payments, overruling the decision of the First-tier Tribunal and holding that the UBS and Deutsche Bank cases were indistinguishable. Current HMRC consultations HMRC guidanceThe accessible format, non-technical language and straightforward approach used in this book ensure that the basic principles are readily grasped and that the reader is armed with the very latest knowledge and know-how.Practical, comprehensive and concise, this expert guide to revenue law continues to prove hugely popular with both practitioners and students of taxation.Previous print edition ISBN: 9781780434315