About the Author

Alan Combs BA, MSc, FCCA is a Senior Lecturer in Accounting at Leeds Beckett University. Ricky Tutin is Senior Lecturer in Accounting at the University of Bristol Peter Rowes BSc(Econ), FCA, ATII is a Chartered Accountant specialising in taxation. He formerly lectured at the University of Wolverhampton and worked in practice as a tax specialist for many years.