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Taxation Finance Act 2022 28th edition

Paperback by Melville, Alan

Taxation Finance Act 2022

£47.99

ISBN:
9781292439532
Publication Date:
19 Jul 2022
Edition/language:
28th edition / English
Publisher:
Pearson Education Limited
Pages:
624 pages
Format:
Paperback
For delivery:
New product available - 9781292461083
Taxation Finance Act 2022

Description

Get clarity on UK taxation rules and policies for the year 2022. Taxation, 28th Edition,by Melville, updated with the Finance Act 2022, is the definitive, market-leading text on UK taxation, known for its comprehensive coverage of the changes introduced by the annual Budget 2021 and Spring Statement 2022. This widely popular guide features clear, well-structured content and a wealth of new and revised practical examples and exercises. It serves both as a core textbook if you are studying taxation for the first time, and a reference text that clearly explains the UK tax system and taxation regulations. The new edition brings the book completely up to date with taxation changes, including: Increases in rates of NICs and dividend tax Health and Social Care Levy Basis period reform AIA of £1m extended for 15 months CGT reporting deadline for residential property Employment allowance raised Reintroduction of CT marginal relief Abolition of cross-border group relief VAT zero rate on energy-saving materials 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. This edition also includes a Companion Website featuring opportunities for extra practice, chapter appendices, and a range of useful links that further explore UK taxation rules and the tax system. Pearson, the world's learning company.

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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