An 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.
Preface 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
