Fully covering the syllabus but without excessive detail, this book is written in clear English and uses an attractive, simple layout. With a large bank of practice questions and comprehensive solutions to help you with learning each topic, this book is an essential tool for passing your ACCA exam. This book covers everything you would expect from an exam-focused text:
The UK tax system
The principles of income tax
Income from investments
Income from employment
Share schemes
Income from self-employment
The life cycle of an unincorporated business
Relief for trading losses
Simpler income tax for small businesses
The taxation of pensions
National Insurance Contributions
An introduction to capital gains tax
Adjustments to the basic capital gain computation
Capital gains tax reliefs
Inheritance tax and lifetime gifts
Inheritance tax on the value of an estate
Further aspects of IHT
The taxation of trusts
Residence
Overseas aspects of personal tax
Tax planning for the individual
Personal financial planning
Introduction to corporation tax
Chargeable gains and intangible assets
Company trading losses
Overseas aspects of corporation tax
Group corporation tax
Corporation tax - additional aspects
Value added tax
Stamp duty
Tax planning for businesses
Administration
The UK tax system
The principles of income tax
Income from investments
Income from employment
Share schemes
Income from self-employment
The life cycle of an unincorporated business
Relief for trading losses
Simpler income tax for small businesses
The taxation of pensions
National Insurance Contributions
An introduction to capital gains tax
Adjustments to the basic capital gain computation
Capital gains tax reliefs
Inheritance tax and lifetime gifts
Inheritance tax on the value of an estate
Further aspects of IHT
The taxation of trusts
Residence
Overseas aspects of personal tax
Tax planning for the individual
Personal financial planning
Introduction to corporation tax
Chargeable gains and intangible assets
Company trading losses
Overseas aspects of corporation tax
Group corporation tax
Corporation tax - additional aspects
Value added tax
Stamp duty
Tax planning for businesses
Administration