English | 2024 | EPUB, Converted PDF | 8 MB
Alan Melville, 129246108X, 1292729279, 9781292461083, 9781292729275, 978-1292461083, 978-1292729275, 978-1-292-46108-3, 978-1-292-72927-5
Gain a clear understanding of UK taxation rules and policies for 2023
Taxation, 29th edition by Alan Melville, updated with the Finance Acts
2023, is the definitive, market-leading text on UK taxation. Known for
its comprehensive coverage of the changes introduced by the annual
Budget, the text is clean and well-structured, with a wealth of updated
examples and exercises. This popular guide serves as both a core
textbook for those studying taxation for the first time, and as a
reference text that clearly explains the UK tax system and taxation
regulations. This new edition brings the book completely up to date,
covering major taxation changes including: Further delays to MTD for
income tax Income tax higher rate limit reduced Dividend allowance
reduced Basis period rules for 2023-24 Spreading of transition profits
AIA £1m limit made permanent Pensions tax relief reforms CGT annual
exemption reduced Corporation tax full expensing R&D tax relief
reforms Investment zones VAT aspects of Windsor Framework This text
will be of value to both undergraduate and graduate students of
accounting and finance, and will be particularly useful for students
preparing for the following examinations: ICAEW Certificate Level,
Principles of Taxation; ACCA Applied Skills Level, Taxation; ACCA
Technician Scheme, Foundations in Taxation; CIPFA PQ, Taxation; CIPFA
PAQ, Tax and Law; AAT Professional Diploma, Personal Tax and Business
Tax; ATT Certificates, Personal Taxation and Business Taxation; AIA
Professional Level 1, Taxation; IFA Personal Taxation, Business
Taxation. Additionally, a free-to-access Companion Website at
go.pearson.com/uk/he/resources features opportunities for extra
practice, chapter appendices and a range of useful links to explore UK
taxation rules and the tax system further.
