In recent years we have seen significant developments in the UK tax, including the restructuring of the tax courts and rewriting the tax law so that it is more understandable for taxpayers in the 21st century. However, it is still complex. This book will provide a guide to the structure of the tax system 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. New for the second edition are chapters on the principles of trading and employment income, national insurance, and VAT. The book is for anyone 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 UK tax system.