UK Taxation: a simplified guide for students

UK Taxation: a simplified guide for students

Finance Act 2018 edition

How to use this book and how to study tax 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.

Please click here for model answers to the test questions.

Category: Tax
  • AvailablePaperback9781910151303324 pagesList Price: £29.95 Add to basket
  • AvailablePDF9781910151310324 pagesList Price: £29.95 Add to basket

UK Taxation for Students can be used either on its own or in conjunction with other texts. It is, however, completely self-contained (including at the front of the book all the various allowances, tax rates etc. that a student may need).


What is unique about this book?

This book is written in a user-friendly manner. It intersperses numerous examples throughout the text designed to illustrate particular points.
Complex jargon is avoided. Simple English is used.
This book also assumes absolutely no prior knowledge about UK taxation whatsoever.


How to use this book and how to study tax

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.
Preferably, the student coming to tax for the first time should read each of the chapters in the order in which they have been written.
This is because to a certain extent each chapter presupposes knowledge of earlier chapters. Having said this, value added tax, as it is a tax so different
from the other taxes, could be studied at any point.
(see also Appendix 1 – How to study taxation).


Tax is not difficult

Many students believe that tax is difficult. This is not so.
The problem, however, is that many tax textbooks tend to be written in complex language. They tend to introduce the student to too many new facts
at the same time leaving the student confused and bewildered.
This book tries to avoid this. The language is simple and each new issue is followed by an illustrative example.

Please click here for model answers to the test questions. 

How to use this book and how to study tax 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.

Please click here for model answers to the test questions.

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
21 Sep 2018
Number of Pages
324
ISBN
9781910151303
Edition
4
Product Format
PDF
Dimensions
234 x 156
Publication Date
11 Sep 2018
Number of Pages
324
ISBN
9781910151310
Edition
4