<p><strong>'This book will be extremely useful for anyone teaching or studying tax at undergraduate or postgraduate level. It provides the solid, non-technical and non-jurisdictional foundation for the study of tax necessary to contextualise the subject for students.'</strong> - <i>Elaine Doyle, Lecturer, University of Limerick, Ireland</i></p><p><strong>'While clearly UK focussed, this book provides an essential interdisciplinary background text for any student embarking on the study of taxation where the fundamental principles of their applicable tax system can be traced to the UK. I will be recommending this book to my students as essential background reading.'</strong> - <em>Adrian Sawyer, Professor, University of Canterbury, New Zealand</em></p><p><strong>'Jane Frecknall-Hughes has produced a valuable introduction to the complex world of taxation.' - </strong><em>Simon James, Associate Professor, University of Exeter, UK</em></p>