Taxation: Finance Act 2025

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Beschreibung

Navigate UK taxation rules and policies for 2025 with the market-leading text <p><b>Taxation, 31st edition</b> 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.</p><p>This new edition has been thoroughly updated to reflect significant changes in taxation, including:</p><ul><li>The revised timetable for Making Tax Digital for income tax</li><li>Abolition of the furnished holiday lettings tax regime</li><li>First year allowances extended</li><li>Increased HMRC interest rates</li><li>National Insurance Contributions increased for employers</li><li>Capital gains tax rates increased</li><li>Capital gains tax investors' relief lifetime limit reduced</li><li>VAT charged on private school fees</li><li>Inheritance tax domicile test replaced by long-term residence test</li><li>Inheritance tax business and agricultural property reliefs reduced</li><li>Abolition of remittance basis</li><li>Introduction of foreign income and gains (FIG) tax regime</li></ul><p>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:</p><p>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.<

Artikeldetails

EAN

9781292756554

Sprache

Englisch

Einband / Art

Taschenbuch

Maße

245 x 188 x 33 mm

Erscheinungsjahr

2025

Verlag / Hersteller

Pearson