Taxation incorporating the 2019 Finance Act 2019/20 (38th edition ) 2019
1906201536
9781906201531
Description:
This comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of: Income tax, Corporation tax, Capital gains tax, Inheritance tax, Value added tax.
The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning.
It is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation.
Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations.
This edition has been updated for all those provisions of the 2018 and 2019 Finance Acts that relate to the tax year 201/20. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.
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