Taxation Finance Act 2023

Gain a clear understanding of UK taxation rules and policies for 2023 Taxation, 29th edition by Alan Melville, updated with the Finance Acts 2023, is the definitive, market-leading text on UK taxation.Known for its comprehensive coverage of the changes introduced by the annual Budget, the text is clean and well-structured, with a wealth of updated examples and exercises.This popular guide serves as both a core textbook for those studying taxation for the first time, and as a reference text that clearly explains the UK tax system and taxation regulations. This new edition brings the book completely up to date, covering major taxation changes including: Further delays to MTD for income taxIncome tax higher rate limit reducedDividend allowance reducedBasis period rules for 2023-24Spreading of transition profitsAIA £1m limit made permanentPensions tax relief reformsCGT annual exemption reducedCorporation tax full expensingR&D tax relief reformsInvestment zonesVAT aspects of Windsor Framework This text will be of value to both undergraduate and graduate students of accounting and finance, and will be particularly useful for students preparing for the following examinations: ICAEW Certificate Level, Principles of Taxation; ACCA Applied Skills Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA PQ, Taxation; CIPFA PAQ, Tax and Law; AAT Professional Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation and Business Taxation; AIA Professional Level 1, Taxation; IFA Personal Taxation, Business Taxation. Additionally, a free-to-access Companion Website at go.pearson.com/uk/he/resources features opportunities for extra practice, chapter appendices and a range of useful links to explore UK taxation rules and the tax system further.