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.
The book 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.
In this new edition
This edition has been updated for all those provisions of the 2020 and 2021 Finance Acts that relate to the tax year 2021/22. 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.
Alan Combs BA, MSc, FCCA was a Senior Lecturer in Accounting at Leeds Beckett University and Ricky Tutin is Senior Lecturer in Accounting at the University of Bristol.
A lecturer pack to support this title is available to adopting lecturers of this book via the Additional Content area of this website. Please contact us at email@example.com for access details (ONLY available to lecturers).
This is an outstanding textbook, full of practical details, easy to use and ideal as a core guide to the UK tax system for students of all kinds - whether at University or on Professional coursesProfessor Andy Lymer, Aston University