Description
Book SynopsisProvides an introductory guide and overview to tax policy, practice and law in the UK. This book is focused at students undertaking university or professional study and offers explanations of tax rules for individuals, small business and corporations. It covers income tax, corporation tax, VAT, international aspects of tax and capital gains tax.
Trade Review"An excellent balance of practice and theory, without non essential detail, makes this the first -choice student text for UK tax." Prof. John Hasseldine, University of Nottingham "This is one of the rare cases where 'less is more' in a tax text... I would recommend this text over its rivals in the market for its brevity, clarity, coverage and practicality." John Boggis, Tax Practitioner "Tax is a subject that is difficult to successfully encapsulate in a student text. However, Andrew Lymer and Lynne Oats have produced not only a comprehensive, accessible and accurate book, but also with an appropriate blend of approaches and material." Rebecca Boden, University of the West of England
Table of ContentsPreface Section 1: The UK taxation Environment 1. The framework of UK taxation 2. Principles of taxation 3. The impact of the UK tax system Section 2: The UK Tax System 4. Personal income taxation 5. Taxing income from non-business sources 6. Business taxation 7. Capital allowances 8. Capital taxes 9. Corporation tax 10. Value added tax 11. Tax planning 12. International tax Appendices: Appendix A: Tables of tax rates and allowances Appendix B: Recent UK Budget Summaries Glossary Suggested solutions to questions Index of cases Subject index
