Taxation: Finance Act 2025

Alan Melville (Autor)

Buch | Softcover

624 Seiten

2025 | 31st edition
Pearson Education Limited (Verlag)
978-1-292-75655-4 (ISBN)

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Navigate UK taxation rules and policies for 2025 with the market-leading text Taxation, 31st edition by Alan Melville serves as a comprehensive and authoritative guide to UK taxation, updated to align with the Finance Act 2025, and praised for its clarity and in-depth coverage of annual Budget changes. Designed to facilitate a clear understanding of taxation, the well-structured textbook features a variety of revised exercises and worked examples. It is an indispensable practical guide and reference tool for both first-time taxation students and professionals applying the rules and regulations of the UK tax system.

This new edition has been thoroughly updated to reflect significant changes in taxation, including:

The revised timetable for Making Tax Digital for income tax
Abolition of the furnished holiday lettings tax regime
First year allowances extended
Increased HMRC interest rates
National Insurance Contributions increased for employers
Capital gains tax rates increased
Capital gains tax investors' relief lifetime limit reduced
VAT charged on private school fees
Inheritance tax domicile test replaced by long-term residence test
Inheritance tax business and agricultural property reliefs reduced
Abolition of remittance basis
Introduction of foreign income and gains (FIG) tax regime

This text will be of value to both undergraduate and graduate students of accounting and finance, and will be particularly useful for students preparing for the following examinations:

ICAEW Certificate Level, Principles of Taxation; ACCA Applied Skills Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA PQ, Taxation; CIPFA PAQ, Tax and Law; AAT Professional Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation and Business Taxation; AIA Professional Level 1, Taxation; IFA Personal Taxation, Business Taxation.

Additionally, a free-to-access Companion Website features opportunities for extra practice, chapter appendices and a range of useful links to explore UK taxation rules and the tax system further.

Alan Melville FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years’ experience of teaching accounting and financial reporting.

Part 1 Income Tax and National Insurance

Introduction to the UK tax system
Introduction to income tax
Personal allowances
Payments and gifts eligible for tax relief
Income from property
Income from savings and investments
Income from employment (1)
Income from employment (2)
Income from self-employment: Computation of income
Income from self-employment: Allocating profits to tax years
Income from self-employment: Capital allowances
Income from self-employment: Trading losses
Income from self-employment: Partnerships
Pension contributions
Payment of income tax, interest and penalties
National Insurance contributions

Part 2 Capital Gains Tax

Introduction to capital gains tax
Computation of gains and losses
Chattels and wasting assets
Shares and securities
Principal private residence
CGT reliefs

Part 3 Corporation Tax

Introduction to corporation tax
Corporate chargeable gains
Computation and payment of the corporation tax liability
Corporation tax losses
Close companies and investment companies
Groups of companies and reconstructions

Part 4 Miscellaneous

Value added tax (1)
Value added tax (2)
Inheritance tax
Overseas aspects of taxation

Part 5 Answers

Index

Erscheinungsdatum	01.10.2025
Verlagsort	Harlow
Sprache	englisch
Maße	191 x 246 mm
Gewicht	1201 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Öffentliches Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Betriebswirtschaft / Management
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-292-75655-1 / 1292756551
ISBN-13	978-1-292-75655-4 / 9781292756554
Zustand	Neuware