Endorsed by the Chartered Institute of Taxation, the new edition contains direct tax legislation, EU derivatives and essential HMRC materials. The impact and implications of the Finance Act 2023 are expertly covered by Tolley's tax team. Three brand new taxes have been introduced: the new public interest business protection tax, the residential property developer tax and the economic crime levy. Technical legislation is supported by helpful cross-references to the HMRC Guidance Manuals and commentary in Simon's Taxes.