Author: Adam Murray

Publisher: Forgotten Books

Published: 2015-06-12

Total Pages: 639

ISBN-13: 9781330051177

Excerpt from A Guide to Income-Tax Practice This work has been undertaken in response to frequent inquiries for a Guide to Income Tax Practice, and in the expectation that it may serve to direct the public upon a difficult and complicated subject. The endeavour has been to produce a book which, while being useful to the general public, may also be instructive to those desirous of closely examining particular points of practice. With this object in view it has been thought better to incur the risk of erring on the side of fulness rather than to omit anything which might be useful. This idea has also been before us in the preparation of the copious index, which, it is hoped, will add to the value of the work as a book of reference. The cases quoted have been collected from the reports of the Commissioners of Inland Revenue and from the public Press, as well as from the recognised Accountant and other Law Reports. In every case the facts and the judgment have been cited in such detail that the reader may see the reasons for each decision. The aim has been to deal with the subject as the law stands rather than to criticise the state of the law, and it has not been thought advisable to enter into controversial matters, such as the incidence of the tax and anomalies in the administration of the Acts. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.