Taxation: incorporating the 2022 Finance Act (41st edition 2022/23)
商品資訊
ISBN13：9781906201678
出版社：FISCAL PUBN
作者：Alan Combs
出版日：2022/08/01
裝訂：平裝
規格：24.4cm*17cm*3cm (高/寬/厚)
版次：41
商品簡介
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 2021 and 2022 Finance Acts that relate to the tax year 2022/23. 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.
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