Taxation: Finance Act 2024, 30th edition + MyLab Taxation + Pearson eText

Paperback Engels 2024 9781292462196
Verwachte levertijd ongeveer 9 werkdagen

Samenvatting

Understand UK taxation rules and policies for 2024 from the market leader

Taxation, 30th edition by Alan Melville is the definitive text on UK taxation and is thoroughly updated with the Finance Acts 2024. Praised for its comprehensive coverage of the taxation changes introduced by the annual Budget, the text is clean and well-structured, with a wealth of updated exercises and worked examples. This practical guide serves as a core textbook for those studying taxation for the first time and a reference text that explains the UK tax system and taxation regulations.

This new edition brings the book completely up to date, covering major taxation changes including: Simplification of MTD for income tax Changes to the high income child benefit charge Abolition of the furnished holiday lettings regime Default cash basis for unincorporated businesses Abolition of the pensions lifetime allowance Reduction in rates of NICs (Classes 1 and 4) CGT annual exemption reduced Reduction in CGT rate on residential property Corporation tax full expensing made permanent Merged R&D tax relief scheme Increase in the VAT registration threshold Abolition of the 'non-dom' rules

This text will be of value to both undergraduate and graduate students of accounting and finance, and will be particularly useful for students preparing for the following examinations:

ICAEW Certificate Level, Principles of Taxation; ACCA Applied Skills Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA PQ, Taxation; CIPFA PAQ, Tax and Law; AAT Professional Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation and Business Taxation; AIA Professional Level 1, Taxation; IFA Personal Taxation, Business Taxation.

Additionally, a free-to-access Companion Website features opportunities for extra practice, chapter appendices and a range of useful links to explore UK taxation rules and the tax system further.

Specificaties

ISBN13:9781292462196
Taal:Engels
Bindwijze:paperback

Lezersrecensies

Wees de eerste die een lezersrecensie schrijft!

Inhoudsopgave

<p>Part 1 Income Tax and National Insurance</p> <ol> <li>Introduction to the UK tax system</li> <li>Introduction to income tax</li> <li>Personal allowances</li> <li>Payments and gifts eligible for tax relief</li> <li>Income from property</li> <li>Income from savings and investments</li> <li>Income from employment (1)</li> <li>Income from employment (2)</li> <li>Income from self-employment: Computation of income</li> <li>Income from self-employment: Allocating profits to tax years</li> <li>Income from self-employment: Capital allowances</li> <li>Income from self-employment: Trading losses</li> <li>Income from self-employment: Partnerships</li> <li>Pension contributions</li> <li>Payment of income tax, interest and penalties</li> <li>National Insurance contributions</li> </ol> <p>Part 2 Capital Gains Tax</p> <ol start="17"> <li>Introduction to capital gains tax</li> <li>Computation of gains and losses</li> <li>Chattels and wasting assets</li> <li>Shares and securities</li> <li>Principal private residence</li> <li>CGT reliefs</li> </ol> <p>Part 3 Corporation Tax</p> <ol start="23"> <li>Introduction to corporation tax</li> <li>Corporate chargeable gains</li> <li>Computation and payment of the corporation tax liability</li> <li>Corporation tax losses</li> <li>Close companies and investment companies</li> <li>Groups of companies and reconstructions</li> </ol> <p>Part 4 Miscellaneous</p> <ol start="29"> <li>Value added tax (1)</li> <li>Value added tax (2)</li> <li>Inheritance tax</li> <li>Overseas aspects of taxation</li> </ol> <h3>Part 5 Answers</h3> <p>Index</p>

Managementboek Top 100

Rubrieken

Populaire producten

    Personen

      Trefwoorden

        Taxation: Finance Act 2024, 30th edition + MyLab Taxation + Pearson eText