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 2015 and 2015 Finance Acts that relate to the tax year 2016/17. 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.
Author's information -
Alan Combs BA, MSc, FCCA is a Senior Lecturer in Accounting at Leeds Beckett University. Ricky Tutin is Senior Teaching Fellow in Accounting at the University of Bristol, and Peter Rowes BSc(Econ), FCA, ATII is a Chartered Accountant specialising in taxation. He formerly lectured at the University of Wolverhampton and worked in practice as a tax specialist for many years.
Lecturer's materials -
A lecturer pack to support this title is available to adopting lecturers of this book. Please contact us at firstname.lastname@example.org for further details.