Taxation: Policy and Practice (2023/24) 30th edition
eBook - PDF

Taxation: Policy and Practice (2023/24) 30th edition

  1. 570 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Taxation: Policy and Practice (2023/24) 30th edition

About this book

Fully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 30 years.

The most widely used UK University tax textbook!

It is an excellent aid to support a first course in tax, or as a general introduction to this topic. 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. 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.

While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2023/2024 edition, maintains its clarity and brevity.

Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.

Features -
- Fully updated and revised to include the Finance Act 2023
- Designed to support independent or classroom study.
- A glossary of key terms and concepts.
- More than 100 useful questions and mini case studies.
- A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers.
- Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT etc.

Frequently asked questions

Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription.
At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.
Perlego offers two plans: Essential and Complete
  • Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
  • Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.4M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
Both plans are available with monthly, semester, or annual billing cycles.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes! You can use the Perlego app on both iOS or Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access Taxation: Policy and Practice (2023/24) 30th edition by Andy Lymer,Lynne Oats in PDF and/or ePUB format, as well as other popular books in Business & Taxation. We have over one million books available in our catalogue for you to explore.

Information

Subtopic
Taxation

Table of contents

  1. Cover
  2. Title Page
  3. Contents
  4. 1 The framework of UK taxation
  5. 2 Tax administration and compliance
  6. 3 Principles of tax system design
  7. 4 Personal income taxation
  8. 5 Taxing employment and pension income
  9. 6 Taxing trading and property income
  10. 7 Capital allowances and trading losses
  11. 8 Capital taxes
  12. 9 Corporation tax
  13. 10 Value Added Tax
  14. 11 Tax planning
  15. 12 International tax
  16. 13 Environmental tax
  17. 14 Impacts of the UK tax system
  18. Appendix A: 2-23/24 tables of tax rates and allowances
  19. Glossary
  20. Suggested solutions to questions
  21. Index