Book Review

This work represents a highly credible approach to a subject that has undergone a substantial transition in the last five years with new statutory and regulatory provisions ensuring that the specialist in this subject will always be in demand. The book though is not just for the specialist. The introduction does make it clear that the book is intended for the generality of accountants lawyers and other advisers and indeed the beauty of the way in which the chapters evolve is to enable a clear understanding by the non-specialist. This is facilitated by clear headings the use of checklists flowcharts and matrices combined with detailed referencing to statute and...