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
• The principles of income tax
• Income from investments
• Income from employment
• Share schemes
• Income from self-employment
• The life cycle of an unincorporated business
• Relief for trading losses
• Simpler income tax for small businesses
• The taxation of pensions
• National Insurance Contributions
• An introduction to capital gains tax
• Adjustments to the basic capital gain computation
• Capital gains tax reliefs
• Inheritance tax and lifetime gifts
• Inheritance tax on the value of an estate
• Further aspects of IHT
• The taxation of trusts
• Residence
• Overseas aspects of personal tax
• Tax planning for the individual
• Personal financial planning
• Self assessment for individuals
• Introduction to corporation tax
• Chargeable gains and intangible assets
• Company trading losses
• Overseas aspects of corporation tax
• Group corporation tax
• Corporation tax – additional aspects
• Value added tax (1)
• Value added tax (2)
• Stamp duty
• Tax planning for businesses