UK Taxation: a simplified guide for students

UK Taxation: a simplified guide for students

Finance Act 2020 edition

UK Taxation for Students  is a completely self-contained text (including at the front of the book all the various allowances, tax rates etc. that a student may need).

 

Fully updated for Finance Act 2020, including new capital allowance rules and emergency measures introduced as a result of COVID-19. This book can be used either on its own or in conjunction with other texts. It is, however, completely self-contained.

This book is written in a user-friendly manner. It includes over 180 worked examples plus true and false quizzes and a further 101 questions for readers. Complex jargon is avoided. Simple English is used. This book also assumes absolutely no prior knowledge about UK taxation. This book covers the five main UK taxes, namely, income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses) and inheritance tax (normally payable on the death of an individual). National Insurance Contributions are also included.

Although this book is primarily aimed at students studying at undergraduate level, these are the taxes which typically form the core of the syllabuses for most of the UK’s professional examinations in taxation such as those of the ACCA, AAT and perhaps for AAT.

Model answers to Appendix 2 available from carlupsall@spiramus.com

Category: Tax
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UK Taxation for Students  is a completely self-contained text (including at the front of the book all the various allowances, tax rates etc. that a student may need).

Model answers to Appendix 2 available from carlupsall@spiramus.com

Fully updated for Finance Act 2020, including new capital allowance rules and emergency measures introduced as a result of COVID-19.

This book can be used either on its own or in conjunction with other texts. It is, however, completely self-contained. This book is written in a user-friendly manner. It includes over 180 worked examples plus true and false quizzes and a further 101 questions for readers. Complex jargon is avoided. Simple English is used. This book also assumes absolutely no prior knowledge about UK taxation. This book covers the five main UK taxes, namely, income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses) and inheritance tax (normally payable on the death of an individual). National Insurance Contributions are also included.

Although this book is primarily aimed at students studying at undergraduate level, these are the taxes which typically form the core of the syllabuses for most of the UK’s professional examinations in taxation such as those of the ACCA, AAT and perhaps for AAT.

 

UK Taxation for Students  is a completely self-contained text (including at the front of the book all the various allowances, tax rates etc. that a student may need).

 

Fully updated for Finance Act 2020, including new capital allowance rules and emergency measures introduced as a result of COVID-19. This book can be used either on its own or in conjunction with other texts. It is, however, completely self-contained.

This book is written in a user-friendly manner. It includes over 180 worked examples plus true and false quizzes and a further 101 questions for readers. Complex jargon is avoided. Simple English is used. This book also assumes absolutely no prior knowledge about UK taxation. This book covers the five main UK taxes, namely, income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses) and inheritance tax (normally payable on the death of an individual). National Insurance Contributions are also included.

Although this book is primarily aimed at students studying at undergraduate level, these are the taxes which typically form the core of the syllabuses for most of the UK’s professional examinations in taxation such as those of the ACCA, AAT and perhaps for AAT.

Model answers to Appendix 2 available from carlupsall@spiramus.com

PREFACE TO THIS EDITION 
CONTENTS 
RATES AND ALLOWANCES 
CHAPTER 1: To the Student Reader 
CHAPTER 2: Income Tax: General Principles and Tax Rates 
CHAPTER 3: Income Tax Computations 
CHAPTER 4: Extending the Basic Rate Band 
CHAPTER 5: Income from a property business 
CHAPTER 6: Trading profits 
CHAPTER 7: Capital Allowances 
CHAPTER 8: Sole Trader Business Losses 
CHAPTER 9: Partnerships 
CHAPTER 10: Employee Taxation 
CHAPTER 11: Personal Tax: Overseas Aspects 
CHAPTER 12: Pensions 
CHAPTER 13: Capital Gains Tax: General Principles 
CHAPTER 14: Capital Gains Tax for Individuals: Shares and Securities 
CHAPTER 15: CGT Individuals: Business Reliefs 
CHAPTER 16: Corporation Tax: General Principles 
CHAPTER 17: Chargeable gains for companies 
CHAPTER 18: Company Losses 
CHAPTER 19: Groups of companies 
CHAPTER 20: National Insurance Contributions (NICs) 
CHAPTER 21: Tax Administration for individuals 
CHAPTER 22: Tax Administration for Corporation tax and employers 
CHAPTER 23: Value Added Tax 
CHAPTER 24: Inheritance Tax: An introduction 
APPENDIX 1: How to Study Taxation: Some Pointers 
APPENDIX 2: Questions for Students 
APPENDIX 3: True or False Quiz 
Index 

Imprint
Spiramus Press
Publisher
Spiramus Press
Language
English
Product Format
Paperback
Dimensions
234 x 156
Publication Date
1 Sep 2020
Number of Pages
326
ISBN
9781913507053
Edition
6
Product Format
PDF
Dimensions
234 x 156
Publication Date
19 Aug 2020
Number of Pages
326
ISBN
9781913507060
Edition
6