The UK Tax System: an introduction provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers' rights and obligations. For the third edition there is expanded treatment of tax anti-avoidance. The book is for anyone studying the UK tax system, or advising on UK tax, from the experienced practitioner to the newly-qualified professional coming to tax advice for the first time, as well as being an ideal starting point for any students of the legal system or government. About the author: Malcolm James is a Senior Lecturer in Accounting and Taxation at Cardiff Metropolitan University and has lectured widely on the subject of taxation on both professional and undergraduate courses. Before becoming a lecturer he worked for several large firms of accountants and also in industry.