Where applicable, historical legislation is discussed. Reference is made to all forms of determinations, Orders in Council and rulings that impact on duties and customs.

Key features & benefits
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Written in plain language, making tax law and legislation simple and easy to understand
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Commentary discusses rulings and standard practice statements issued by Inland Revenue under the relevant section
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Continually updated so you can rely on the information
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Detailed index makes it easy to locate your specific topic of interest
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Practitioner's viewpoint section
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Section on the implications of the abolition of gift duty
Topics

Commentary

  • Customs duty
  • Approved issuer levy
  • Gaming duty
  • Repealed regimes

Legislation

  • Gaming Duties Act 1971
  • Estate And Gift Duties Act 1968
  • Gambling Act 2003
  • Gaming And Lotteries Act 1977
  • Dumping And Countervailing Duties Act 1988
  • Casino Control Act 1990
  • Customs And Excise Act 1996
  • Customs And Excise Regulations 1996
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