The book presents a clear and comprehensive analysis of the Nigerian tax laws on Capital Market in comparison with the United Kingdom tax laws on Capital Market. Its objective is an exposition of the main intersection between the capital market operations in Nigeria and taxation vis-a-avis the United Kingdom and as well determine how each tax law impacts on the market operations. The book is intended to serve as an essential textbook for students studying taxation and related issues at the degree level and for those preparing for professional examination. This book no doubt provides basic understanding of taxation amont practitioners, academics and policy maker. This book provides full coverage to the following topics: - General Introduction - Growth of Taxation and Capital market in Nigeria and United Kingdom - Sources of tax laws and Regulatory framework of Nigerian and United Kingdom capital Market - Taxation of Capital Market in Nigeria - Taxation of Capital Market in United Kingdom -Evaluation of Nigeria and United Kingdom tax system and laws - General Conclusion