Taxation: Finance Act 2024, 30th edition + MyLab Taxation + Pearson eText - Alan Melville

Taxation: Finance Act 2024, 30th edition + MyLab Taxation + Pearson eText

Alan Melville (Autor)

Media-Kombination
2024 | 30th edition
Pearson Education Limited
978-1-292-46219-6 (ISBN)
92,30 inkl. MwSt
The best-selling Taxation is now in its 30th edition, providing a clear understanding of the tax rules and policies in the UK for 2024. With its comprehensive coverage of the changes introduced by the annual Budget, as well as well-structured layout and updated content, this is the most essential core text for students studying the subject.
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:



Further delays to MTD for income tax
Income tax higher rate limit reduced
Dividend allowance reduced
Basis period rules for 2024-25
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 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 MyLab®Accounting.

MyLab® 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 MyLab® 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.

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: Allocating profits to tax years
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

Erscheint lt. Verlag 14.9.2024
Verlagsort Harlow
Sprache englisch
Maße 190 x 245 mm
Gewicht 1186 g
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Steuern / Steuerrecht
Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 1-292-46219-1 / 1292462191
ISBN-13 978-1-292-46219-6 / 9781292462196
Zustand Neuware
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