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Taxation: Finance Act 2024 (ePub eBook) 30th edition

eBook by Melville, Alan

Taxation: Finance Act 2024 (ePub eBook)

£43.99

ISBN:
9781292462189
Publication Date:
23 Aug 2024
Edition:
30th edition
Publisher:
Pearson
Pages:
624 pages
Format:
eBook
For delivery:
Download available
Taxation: Finance Act 2024 (ePub eBook)

Description

Gain a clear understanding of UK taxation rules and policies for 2024 Taxation, 30th edition by Alan Melville, updated with the Finance Acts 2024, 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: O Further delays to MTD for income tax O Income tax higher rate limit reduced O Dividend allowance reduced O Basis period rules for 2024-25 O Spreading of transition profits O AIA a1m limit made permanent O Pensions tax relief reforms O CGT annual exemption reduced O Corporation tax full expensing O R&D tax relief reforms O Investment zones O 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 features opportunities for extra practice, chapter appendices and a range of useful links to explore UK taxation rules and the tax system further. Personalise learning with MyLabiAccounting. MyLabi is the teaching and learning platform that combines trusted author content with digital assessments, help tools to use at point-of-need, and a flexible platform. MyLab Accounting for this book includes 350 questions for your assignments. Note: Pearson MyLabi Accounting is not included in the main text. Students, if Pearson MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. Pearson MyLab Accounting should only be purchased when required by an instructor. Also available with MyLab Accounting.

Contents

Preface Acknowledgements Summary of tax data Part 1 Income Tax and National Insurance Introduction to the UK tax system Introduction to income tax Personal allowances Payments and gifts eligible for tax relief Income from property Income from savings and investments Income from employment (1) Income from employment (2) Income from self-employment: Computation of income Income from self-employment: Basis periods Income from self-employment: Capital allowances Income from self-employment: Trading losses Income from self-employment: Partnerships Pension contributions Payment of income tax, interest and penalties National Insurance contributions Part 2 Capital Gains Tax Introduction to capital gains tax Computation of gains and losses Chattels and wasting assets Shares and securities Principal private residence CGT reliefs Part 3 Corporation Tax Introduction to corporation tax Corporate chargeable gains Computation and payment of the corporation tax liability Corporation tax losses Close companies and investment companies Groups of companies and reconstructions Part 4 Miscellaneous Value added tax (1) Value added tax (2) Inheritance tax Overseas aspects of taxation Part 5 Answers Index

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