UK Taxation for Students:

a simplified approach (third edition)

Author: Malcolm Finney (B.Sc M.Sc (Bus Admin) M.Sc (Org Psy) MCMI C Maths MIMA)

UK Taxation for Students is for students studying for the ACCA and CAT qualification whether full or part time. It will also be of interest to students studying for other professional qualifications including ACA, CIMA, Chartered Institute of Taxation and Institute of Bankers and for any students where the computational (rather than the legal) aspects of taxation are a key area of taxation study. It requires no previous knowledge of tax.

The third edition has been revised to take account of changes to the legislation introduced by ITEPA 2003 and ITTOIA 2005.

This book covers all the taxes taught under the ACCA and CAT syllabuses: income, capital gains and corporation taxes; VAT and National insurance.
The order of the chapters follows the typical manner in which the taxes are taught. Plenty of examples are interspersed in the text at the points where required, and there are exercises in the appendices to test students’ understanding. The text is “free standing” (it is not necessary for students to use any other text).

For the answers to the questions set in Appendix 2 click here

The third edition takes account of the Finance Act 2005 and is thus up to date for the June and December 2006 examinations.

"This book is written in an easily understandable style and provides an excellent coverage of all topics relevant to my students, with plenty of questions and well-worked examples. My students really have no excuse for failing now!"

Senior Lecturer, Tax and Accounting, UWIC

"Clearly written, with some good, easy to understand examples. The structure and content seem to be pitched at the appropriate level...I like the multiple choice questions."

Richard Andrews, Senior Lecturer, School of Accounting and Finance, Leeds Business School, Leeds Metropolitan University.

About the author

Malcolm Finney is an international tax consultant and founder of Management Dynamics which specialises in both tax and management training and consultancy. Formerly, Malcolm was Head of Domestic and International Tax at the London based law firm Nabarro Nathanson and Head of International tax at Grant Thornton. Malcolm is joint editor of International Corporate and Personal Taxation published by Lexis Nexis. He writes a regular column for dCode.co.uk . Click here to read the articles.

Also by Malcolm Finney UK Inheritance Taxation for Students: a Simplified Approach

Contents

Income Tax

Student Reader

Income tax: general principles

Personal tax computations

Extended basic rate band

Property income

Sole trader and business profit

Capital allowances: income tax

Sole trader and business trading losses

Partnerships

Employee taxation

Personal taxation: overseas aspects

Capital Gains Tax

Capital gains tax: general principles

Shares and securities

Deferral methods: business rollover and holdover

Gifts of business assets

Corporation Tax

Corporation tax: general principles

Corporation tax losses

Groups of companies

Corporation tax: overseas aspects

General tax administration, National insurance contributions, Pensions and VAT

National insurance contributions

Tax administration

Pensions

Value added tax

Appendices

How to study tax

Sample questions. For the answers click here

True and false question and answer quiz

Publication date: November 2005

Price: £25.00 ISBN: 1-904905-23-4

Format: Paperback, royal octavo, 400pp

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