Description
Book SynopsisAn excellent aid to support an introduction to UK tax. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices covering all the key UK taxes in use in the 2007/8 tax year. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year.
Trade ReviewProfessor John Hasseldine An excellent balance of practice and theory, without non essential details, makes this the first-choice student text for UK tax John Boggis, Tax Practitioner I would recommend this text over its rivals in the market for its brevity, clarity, coverage and practicality. Professor Rebecca Boden Tax is a subject that is difficult to successfully encapsulate in a student text. However, the authors have produced not on a comprehensive, accessible and accurate book, but also one with an appropriate blend of approaches and materials.
Table of ContentsPreface Section 1: The UK Taxation Environment 1. The framework of UK taxation 2. Principles of taxation 3. The impacts of the UK tax system Section 2: The UK Taxation 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 taxation Appendices: Appendix A: Tables of tax rates and allowances Appendix B: UK Budget Summary Glossary Suggested solutions to questions Index of cases Subject index
