Taxation - Alan Melville

Taxation

Finance Act 2015

(Autor)

Buch | Softcover
624 Seiten
2015 | 21st New edition
Pearson Education Limited (Verlag)
978-1-292-08629-3 (ISBN)
56,60 inkl. MwSt
Zu diesem Artikel existiert eine Nachauflage
"It's simply peerless - there's no other book with this range of coverage and this amount of class questions. Melville deserves its place as the UK's leading tax textbook" Christopher Coles, University of Stirling



"The book fits very well with the content and learning objectives of taxation modules" Gwen Hannah, University of Dundee



Now in its 21st annual edition, Melville's Taxation continues to be the definitive, market-leading text on UK taxation. This text serves as a comprehensive guide for students taking a first level course in the subject. Featuring clean, uncluttered prose and a wealth of immensely practical examples, this edition brings the book completely up to date with the provisions of the Finance Act 2015.



Comprehensively updated to reflect the Finance Act 2015, including:



This book will be of value to both undergraduate and professional students of business and accounting, and will be particularly useful for students preparing for the following examinations:



ICAEW Professional Stage, Principles of Taxation; Taxation; ACCA Fundamentals Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA Diploma Stage, Public Finance and Taxation; AAT Level 4 Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation; Business Taxation and Accounting Principles; AIA Foundation Level, Auditing and Taxation; IFA Level 4, Tax for SMEs.



Visit www.pearsoned.co.uk/melville for our suite of resources to accompany this textbook, including a complete solutions guide and Powerpoints slides for each chapter; opportunities for extra practice, and links to relevant web pages.



Alan Melville FCA BSc Cert Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years' experience of teaching accounting and financial reporting.

Part 1 INCOME TAX AND NATIONAL INSURANCE



Chapter 1 - Introduction to the UK tax system
Chapter 2 - Introduction to income tax
Chapter 3 - Personal allowances
Chapter 4 - Payments and gifts eligible for tax relief
Chapter 5 - Income from property
Chapter 6 - Income from savings and investments
Chapter 7 - Income from employment (1)
Chapter 8 - Income from employment (2)
Chapter 9 - Income from self-employment: Computation of income
Chapter 10 - Income from self-employment: Basis periods
Chapter 11 - Income from self- employment: Capital allowances
Chapter 12 - Income from self- employment: Trading losses
Chapter 13 - Income from self-employment: Partnerships
Chapter 14 - Pension contributions
Chapter 15 - Payment of income tax, interest and penalties
Chapter 16 - National Insurance contributions

Review Questions (Set A)



Part 2 CAPITAL GAINS TAX



Chapter 17 - Introduction to capital gains tax
Chapter 18 - Computation of gains and losses
Chapter 19 - Chattels and wasting assets
Chapter 20 - Shares and securities
Chapter 21 - Principal private residences
Chapter 22 - CGT reliefs

Review Questions (Set B)



Part 3 CORPORATION TAX



Chapter 23 - Introduction to corporation tax
Chapter 24 - Corporate chargeable gains
Chapter 25 - Computation and payment of the corporation tax liability
Chapter 26 - Corporation tax losses
Chapter 27 - Close companies and companies with investment business
Chapter 28 - Groups of companies and reconstructions

Review questions (Set C)



Part 4 MISCELLANEOUS



Chapter 29 - Value added tax (1)
Chapter 30 - Value added tax (2)
Chapter 31 - Inheritance tax
Chapter 32 - Overseas aspects of taxation

Review Questions (Set D)



Part 5 ANSWERS

Erscheint lt. Verlag 6.8.2015
Verlagsort Harlow
Sprache englisch
Maße 190 x 243 mm
Gewicht 1140 g
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Steuern / Steuerrecht
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 1-292-08629-7 / 1292086297
ISBN-13 978-1-292-08629-3 / 9781292086293
Zustand Neuware
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