Description
This comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of:
• Income tax
• Corporation tax
• Capital gains tax
• Inheritance tax
• Value added tax
The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning.
The book is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations.
In this new edition -
This edition has been updated for all those provisions of the Finance Act 2006 that relate to the tax year 2006/07. In particular, it incorporates all the personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes, new pension scheme arrangements and VAT changes. It also includes the impacts of the removal of the corporation tax starting rate.
Author's information - Peter Rowes BSc(Econ), FCA, ATII is a Chartered Accountant specialising in taxation. He formerly lectured at the University of Wolverhampton and worked in practice as a tax specialist for many years. Richard Andrews BA(Hons), MSc, FCCA and Alan Combs BA, MSc, FCCA are both Senior Lecturers in Accounting at Leeds Metropolitan University.
NEW EDITION ALSO AVAILABLE - the new edition for 2007/8 tax year is also available for this title - see related Fiscal Publications entry
Peter Rowes
Richard Andrews
Alan Combs
Fiscal Publications
Fiscal Publications are a leading publisher of academic and professional books on taxation and public finance. Our materials are relevant worldwide to policy-makers, administrators, lecturers and students of the economics, politics, law and practice of taxation.
