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Practical Commercial Tax

19 December 2007 / Keith M Gordon
Issue: 4139 / Categories: Reviews
Reviewed by KEITH M GORDON MA(Oxon), FCA, CTA(Fellow), barrister, Atlas Chambers

By Rebecca Cave FCA CTA MBA
Published by Sweet & Maxwell loose-leaf £325

Practical Commercial Tax is a joy to read. The author Rebecca Cave has ensured that it is easy on both the eye and brain with short punchy sentences and clearly highlighted notes of practical planning points and warnings. These include the useful reminders that there is often a distinction between HMRC practice in a particular situation and the law.

The publication's mission statement identifies its aim to provide 'a guide for non-tax specialist commercial lawyers to help manage the tax issues which arise in a wide range of commercial transactions'. If that is the publication's aim then it has achieved it with flying colours.

However I would suggest that it will also prove to be a valuable reference work on the desk of any accountant in...

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