Taxation (Business Degree)

In this detailed introduction to income tax, corporation tax, capital-gains tax, inheritance tax and VAT, the legal framework is accompanied by numerous illustrative examples of the practical operation of statute and case law. The student is thus helped to acquire a knowledge not only of the relevant statutory law, but of the case law with which to interpret it, and thereby to apply these legal principles to practical problems and prepare the necessary computations. This 17th edition incorporates the provisions of the Finance Act 1998. The book is intended for use on courses for ACCA Levels 2 and 3, CIMA Stage 3, ICAEW PE1 and PE2, ICSA Part IV, the Assocation of Taxation Technicians and Associateship Examination, AAT Level 3, ICA Level 2 Paper 3 and Level 4 Paper 16, and the Association of International Accountants Module F Paper 16.