Description
Fully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 27 years.
The most widely used UK University tax textbook!
It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year.
While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2020/2021 edition, maintains its clarity and brevity.
Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.
Features
- Fully updated and revised to include the Finance Act 2020
- Designed to support independent or classroom study.
- A glossary of key terms and concepts.
- More than 100 useful questions and mini case studies.
- A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers.
- Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT etc.
Authors
Andrew Lymer
Professor of Accounting & Taxation, University of Birmingham;
Lynne Oats
Professor of Taxation and Accounting, University of Exeter
Lecturer's materials
A lecturer website to support this title is available to adopting lecturers of this book. Please contact us at lymer_oats@fiscalpublications.com for further details.
An excellent textbook which I have recommended to all my students.
Professor Anne Redston, Department of Law, King's College London and Barrister, Temple Tax Chambers
Lymer & Oats has now become the standard text for UK university tax courses, thanks to its up to date, comprehensive and user-friendly approach to a subject students sometimes find quite daunting. I have no hesitation in recommending it.
Prof. Jane Frecknall-Hughes, University of Nottingham
An excellent balance of practice and theory, without non essential detail, makes this the first -choice student text for UK tax.
Prof. John Hasseldine, University of New Hampshire, USA