Table of Contents

* Income Tax * Schedule E - Employment Income * Schedule D - Cases I and II * Capital Allowances * Schedule D Case VI * The taxation of pure income profits. Taxation of Trusts and Settlement * Tax Avoidance and Evasion

About the Author

James Kirkbride is Assistant Dean in the Business Faculty and Head of School of Law at Leeds Metropolitan University. Professor Ambimbola A. Olowofoyeku is Professor of Law at Brunel University, London and Visiting Fellow, Faculty of Law at Australian National University.