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 2023 and 2024 Finance Acts that relate to the tax year 2024/25. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.
Author's information
Ricky Tutin BSc, FCA, FHEA is an Associate Professor of Accounting at the University of Bristol. Nicky Thomas BSc, ACA, SFHEA is a Senior Lecturer in Tax and Accounting at the University of Exeter.
Lecturer's materials
A lecturer pack to support this title is available to adopting lecturers of this book via the Additional Contents area of this website. Please contact us at tutinandthomas@fiscalpublications.com for access details (ONLY available to lecturers).
This is an outstanding textbook, full of practical details, easy to use and ideal as a core guide to the UK tax system for students of all kinds - whether at University or on Professional courses
Professor Andy Lymer, Aston University