ACCA Taxation (TX) (UK) FA2021 - Study Text - 2022-23 (ACCA - 2022-23) - Softcover

Buch 1 von 17: ACCA - 2022-23

Emile Woolf International

 
9781848436237: ACCA Taxation (TX) (UK) FA2021 - Study Text - 2022-23 (ACCA - 2022-23)

Inhaltsangabe

Fully covering the syllabus but without excessive detail, this book is written in clear English and uses an attractive, simple layout. With a large bank of practice questions and comprehensive solutions to help you with learning each topic, this book is an essential tool for passing your ACCA exam.

This book covers everything you would expect from an exam-focused text:

  • The UK tax system
  • Introduction to income tax
  • Property and investment income
  • Employment income
  • Trading income
  • Capital allowances
  • The basis of assessment rules for unincorporated businesses
  • Trading losses of an unincorporated business
  • Partnerships
  • Simpler income tax for small businesses
  • Tax relief for pension contributions
  • Residence
  • National Insurance contributions
  • Capital gains tax
  • CGT – shares and securities
  • Capital gains tax reliefs
  • Self-assessment for individuals
  • Inheritance tax on lifetime gifts
  • Inheritance tax on the value of an estate
  • Introduction to corporation tax
  • Taxable total profits
  • Chargeable gains of a company
  • Company trading losses
  • Group corporation tax
  • Value added tax

Die Inhaltsangabe kann sich auf eine andere Ausgabe dieses Titels beziehen.