Publication Date: 
Monday, May 21, 2018

The Purple Book is a three volume work containing the complete UK non-VAT indirect taxes legislation and a range of extra statutory materials. 

The legislation is ‘consolidated’ so all changes made by amending legislation are reflected together with full annotations explaining what changed, what made the change and when it came into force.

With a strong focus on ease of use, the Purple Book has been designed so you can find what you need easily and quickly. There are extensive cross-references to any related items and excellent topic indexes. 

The 2018-19 edition is fully updated for the Finance Act 2018.


The following taxes are covered:


  • Customs and Excise Management Act 1979
  • Code
  • Implementing Regulations
  • Notice 48
  • General


  • Hydrocarbon oil duty
  • Tobacco products duty
  • Alcoholic liquor duty
  • Betting and gaming duties
  • Vehicle excise duty
  • Air passenger duty
  • Soft drinks industry levy


  • Insurance premium tax
  • Landfill tax
  • Climate change levy
  • Aggregates levy


For each tax the following types of material are included where appropriate:

  • Statutes
  • Statutory instruments
  • European material
  • HMRC briefs
  • HMRC factsheets
  • Extra-statutory concessions
  • Notices


​Consultant Editors:​

  • Peter Bignell
  • John Carlin AIIT CTA FloD
  • Daniel Lyons CTA (Fellow)
  • Jonathan Peacock QC

This title can be bought bundled with the Red Book and Green Book as a money-saving pack.

Previous edition is available.