UK Taxation for Students is a completely self-contained text
(including at the front of the book all the various allowances, tax
rates etc. that a student may need).
Fully updated for Finance Act 2020, including new capital allowance
rules and emergency measures introduced as a result of COVID-19.
This book can be used either on its own or in conjunction with other
texts. It is, however, completely self-contained. This book is written
in a user-friendly manner. It includes over 180 worked examples plus
true and false quizzes and a further 101 questions for readers. Complex
jargon is avoided. Simple English is used. This book also assumes
absolutely no prior knowledge about UK taxation. This book covers the
five main UK taxes, namely, income tax (paid by individuals), capital
gains tax (paid by individuals), corporation tax (paid by companies),
value added tax (levied on consumers by businesses) and inheritance tax
(normally payable on the death of an individual). National Insurance
Contributions are also included.
Although this book is primarily aimed at students studying at
undergraduate level, these are the taxes which typically form the core
of the syllabuses for most of the UK's professional examinations in
taxation such as those of the ACCA, AAT and perhaps for AAT.