Alan Melville

Taxation: Finance Act 2024 (eBook, ePUB)

• Format: ePub

Produktbeschreibung

Understand UK taxation rules and policies for 2024 from the market leader

Taxation, 30th edition by Alan Melville is the definitive text on UK taxation and is thoroughly updated with the Finance Acts 2024. Praised for its comprehensive coverage of the taxation changes introduced by the annual Budget, the text is clean and well-structured, with a wealth of updated exercises and worked examples. This practical guide serves as a core textbook for those studying taxation for the first time and a reference text that explains the UK tax system and taxation regulations.

This new edition brings the book completely up to date, covering major taxation changes including:

• Simplification of MTD for income tax
• Changes to the high income child benefit charge
• Abolition of the furnished holiday lettings regime
• Default cash basis for unincorporated businesses
• Abolition of the pensions lifetime allowance
• Reduction in rates of NICs (Classes 1 and 4)
• CGT annual exemption reduced
• Reduction in CGT rate on residential property
• Corporation tax full expensing made permanent
• Merged R&D tax relief scheme
• Increase in the VAT registration threshold
• Abolition of the 'non-dom' rules

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.

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Produktdetails

• Verlag: Pearson HigherEducation
• Altersempfehlung: ab 18 Jahre
• Erscheinungstermin: 23. August 2024
• Englisch
• ISBN-13: 9781292462189
• Artikelnr.: 72258551

Autorenporträt

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.

Inhaltsangabe

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