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
The UK tax systemThe principles of income taxIncome from investmentsIncome from employmentShare schemesIncome from self-employmentThe life cycle of an unincorporated businessTrading loss relief for individualsSimpler income tax for small businessesTax relief for pension contributionsNational Insurance ContributionsAn introduction to capital gains taxAdjustments to the basic capital gain computationCapital gains tax reliefsInheritance tax and lifetime giftsInheritance tax on the value of an estateFurther aspects of IHTThe taxation of trustsResidence and domicileOverseas aspects of personal taxTax planning for the individualPersonal financial planningSelf-assessment for individualsIntroduction to corporation taxChargeable gains and intangible assetsCompany trading lossesGroup corporation taxOverseas aspects of corporation taxCorporation tax – additional aspectsValue added tax (1)Value added tax (2) and stamp dutyTax planning for businesses