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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
Introduction to income tax
Income from property
Employment income
Trading income
Capital allowances
The basis of assessment rules for unincorporated businesses
Trading losses of an unincorporated business
Partnerships
Simpler income tax for businesses
Tax relief for pension contributions
Residence
National Insurance contributions
Capital Gains Tax
CGT - shares and securities
CGT - reliefs
Inheritance tax on lifetime gifts
Inheritance tax on the value of an estate
Introduction to corporateion tax
Taxable total profits
Chargeable gains of a company
Company trading losses
Group corporation tax
Value added tax
Administration
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