Taxation: Policy and Practice

22nd (2015/16) and 23rd (2016/17) Editions

by Andy Lymer and Lynne Oats



PLEASE SELECT WHICH OF THE LATEST TWO EDITIONS OF THIS BOOK YOU REQUIRE TO ACCESS THE RELEVANT PART OF OUR WEBSITE:




taxation 23rd ed cover image

23RD EDITION (2016/17) RELEASED AUGUST 1ST 2016 - CLICK HERE

- the 23rd edition of this textbook was released at the start of August 2016 and is now available for purchase from the publisher's website or via Amazon.co.uk

25% OFF - direct sale student/academic pricing details can be found here.

- changes in the new edition include:
  • complete revision of the book for both of the 2016 Budget and Finance Act including:
    • changes to personal and age related income tax allowances;
    • implementation of the new dividend allowance and new rates of tax on dividends earned in excess of this amount;
    • significant cuts to the rates of capital gains tax (other than for residential property transactions);
    • implementation of a new CGT relief for gains made when holding shares in unlisted companies;
    • changes to the non-residential stamp duty land tax basis - to a slice style systems ;
    • implementaiton of an 'additional property' 3% surcharge rate for SDLT on transactions of residential property;
    • adjustments required related to the Business Tax Roadmap published alongside the Budget 2016;
    • updates resulting from the progress of the BEPS Action Plan and their implementaiton in the UK;
    • outline details of important changes that were announced in the Budget 2016 but will not apply until at least April 2017.
  • further development of the Quick Quiz sections to test your knowledge at the end each of the computational chapters before tackling our longer, more in depth, questions that then follow
  • more computational questions (with answers for student use and some selected for lecturer only use) for each chapter
  • complete re-write of all chapters
  • updating and widening of the range of Fiscal Facts added throughout the text
  • review and updating of the tax glossary.

To order copies of the new edition by phone please call our order phone line on 01767 604951 (NB credit card payment will be required).

taxation 22nd ed cover image

22ND EDITION (2015/16) RELEASED AUGUST 1ST 2015 - CLICK HERE

- the 22nd edition of this textbook was released in August 2015 and is now available for purchase from the publisher's website or via Amazon.co.uk

25% OFF - direct sale student/academic pricing details can be found here.

- changes in the new edition include:
  • complete revision of the book for both of the 2015 Budgets and Finance Acts including:
    • changes to personal and age related income tax allowances, national insurance contribution rules, selected benefits in kind rules and capital gain tax exemption limits
    • reductions in corporation tax rates and cessation of small companies rate
    • amendments to rules on capital allowances for various asset types
    • introduction of transferable tax allowances
    • introduction of the 0% rate of IT for savings interest below £5,000
    • changes to Stamp Duty Land Tax away from its previous 'slab' basis
  • further development of the Quick Quiz sections to test your knowledge at the end each of the computational chapters before tackling our longer, more in depth, questions that then follow
  • more computational questions (with answers for student use and some selected for lecturer only use) for each chapter
  • complete re-write of all chapters
  • updating and widening of the range of Fiscal Facts added throughout the text
  • review and updating of the tax glossary.


To order copies of the new edition by phone please call our order phone line on 01767 604951 (NB credit card payment will be required).


Are these books not right for you? Need more questions and answers to practice?

Why not view a copy of the sister series to these books - Taxation by Alan Combs and Peter Rowes (now in its 35th edition). This is by far the longest standing tax textbook series covering the details of the UK tax market. It is particularly suitable for students following professional syllabui - however, its huge range of questions and answers will be a priceless supplement for undergraduate university courses also!

See here for full details of the 35th (2016/17) edition or to make a purchase.

See here for full details of the 34th (2015/16) edition or to make a purchase.

 

Fiscal Publications also publishes other tax related materials - check out their full range of books on their website at www.fiscalpublications.com