Taxation is the number one textbook on taxation in the UK.
Now in its 15th annual edition, this excellent text has established itself as a
reliable and comprehensive guide for students taking a first level course in the subject.
This fifteenth edition brings the book completely up-to-date in accordance with the
provisions of the Finance Act 2009.
- Explanations are clear and supported by numerous worked examples.
- Each chapter ends with exercises that thoroughly test the reader's understanding
of the topics introduced in the chapter.
- Contains four sets of review questions, one at the end of each part, drawn from
past examination papers of the professional accounting bodies.
- Solutions to most of the exercises and review questions are included in the
final part of the book. Remaining solutions are provided in an Instructor's Manual.
Alan Melville FCA BSc Cert. Ed. is a Senior Lecturer with many years'
experience of teaching taxation.
Table of Contents
PART ONE: INCOME TAX AND NATIONAL INSURANCE
1. Introduction to the UK tax system
2. Introduction to income tax
3. Personal allowances
4. Charges on income and other payments
5. Income from property
6. Investment income and miscellaneous income
7. Income from employment
8. Income from self-employment: Computation of income
9. Income from self-employment: Basis periods
10. Income from self-employment: Capital allowances
11. Income from self-employment: Trading losses
12. Income from self-employment: Partnerships
13. Pension schemes
14. Payment of income tax, surcharges, interest and penalties
15. National Insurance contributions
PART TWO: CAPITAL GAINS TAX
16. Introduction to capital gains tax
17. Computation of gains and losses
18. Chattels and wasting assets
19 Shares and securities (1)
20. Shares and securities (2)
21. Principal private residences
22. CGT reliefs
PART THREE: CORPORATION TAX
23. Introduction to corporation tax
24. Computation and payment of the corporation tax liability
25. Income tax and advance corporation tax
26. Corporation tax losses
27. Close companies and investment companies
28. Groups of companies and reorganisations
PART FOUR: MISCELLANEOUS
29. Value added tax (1)
30. Value added tax (2)
31. Inheritance tax
32. Overseas aspects of taxation
Review questions (Set D)
PART FIVE: ANSWERS
Answers to exercises
Answers to review questions
640 pages, Paperback
