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Book Review

CPAG Welfare Benefits and Tax Credits Handbook 2003–04 (5th Edition 1 490 pages price £30.00 ISBN 1-901698-51-3)
For many years the Welfare Benefits Handbook by the Child Poverty Action Group (CPAG) has been the benefits adviser's bible. The 2003–04 edition includes sections on the new tax credits working tax credit and child tax credit and adds them to the title. I shall concentrate in this review on those sections as being the part most likely to be of interest to tax advisers.
The commentary on new tax credits in this thick but portable paperback comprises about 140 pages of text and appendices. It is a comprehensive statement of the law with a markedly practical emphasis geared to the needs of benefits advisers and their clients. It is well...

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