Skip to main content

University of Wolverhampton - Shop


Taxation: Finance Act 2026 (ePub eBook) 32nd edition

eBook by Melville, Alan

Taxation: Finance Act 2026 (ePub eBook)

£45.99

ISBN:
9781292546360
Publication Date:
04 Aug 2026
Edition:
32nd edition
Publisher:
Pearson
Pages:
640 pages
Format:
eBook
For delivery:
Download available

Many of your course textbooks can be found at the University Library free of charge, so check out the library before using your funds for textbooks.

Taxation: Finance Act 2026 (ePub eBook)

Description

Navigate UK taxation rules and policies for 2026 with the market-leading textTaxation, 32nd edition by Alan Melville serves as a comprehensive and authoritative guide to UK taxation, updated to align with the Finance Act 2026, and praised for its clarity and in-depth coverage of annual Budget changes. Designed to facilitate a clear understanding of taxation and guide you to all the key areas of tax, the textbook features a variety of revised exercises and worked examples. It is an indispensable practical guide and reference tool for first-time taxation students and professionals applying the rules and regulations of the UK tax system.This new edition has been thoroughly updated to reflect significant changes in taxation, including:O Finalised design of Making Tax Digital for income taxO Increase in dividend income tax ratesO Income tax personal allowance and basic rate limit frozen to April 2031O Savings and property income tax rates increased from April 2027O Changes to EIS, VCT and EMI schemesO New 40% FYA and reduction in main rate WDAO NICs on salary sacrifice for pension contributionsO Increased rate of capital gains tax on business asset disposalsO Changes to corporation tax late filing penaltiesO Inheritance tax threshold frozen to April 2031This 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, Tax Fundamentals; ACCA Applied Skills Level, Taxation; ACCA Foundation Level, Foundations in 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 features opportunities for extra practice, chapter appendices and a range of useful links to explore UK taxation rules and the tax system further.Personalise learning with MyLabi Accounting.MyLab Accounting is the learning and taxation practice resource available to support this title. It includes quizzes, practice tests, and self-study capabilities including AI Study Tools and help tools to use at point-of-need.MyLab Accounting is not included with this title. If you would like to purchase both the physical textbook and MyLab Accounting (which also comes with the ebook), search for:9781292774398 Taxation 32nd edition NMyLab PackageO which consists of:O Print textbookO ETextbookO MyLab AccountingStudents, MyLab should only be purchased when required by an instructor. If MyLab is a recommended/ mandatory component of the course, please check with your instructor for the correct ISBN. Instructors, contact your Pearson representative for more information.Praise for previous editions:NI have been very grateful for this exceptional textbook over the years. It serves as an invaluable cornerstone for students learning UK Taxation as well as for Accounting professional qualification students.OTheivendran Suresh, University of GreenwichNComprehensive and well written O tax principles and rules are clearly explained in a logical user-friendly manner, supported by a plethora of worked examples and exercises.OAndrew Coulson, Northumbria UniversityNAn accurate up-to-date text for Taxation, reliably available before the beginning of every university academic year.OaRichard Jones, Middlesex UniversityNI love the volume of questions and solutions provided.OAngela Cairns, University of Edinburgh

Contents

Part 1 Income Tax and National Insurance Introduction to the UK tax system Introduction to income tax Personal allowances Payments and gifts eligible for tax relief Income from property Income from savings and investments Income from employment (1) Income from employment (2) Income from self-employment: Computation of income Income from self-employment: Allocating profits to tax years Income from self-employment: Capital allowances Income from self-employment: Trading losses Income from self-employment: Partnerships Pension contributions Payment of income tax, interest and penalties National Insurance contributions Part 2 Capital Gains Tax Introduction to capital gains tax Computation of gains and losses Chattels and wasting assets Shares and securities Principal private residence CGT reliefs Part 3 Corporation Tax Introduction to corporation tax Corporate chargeable gains Computation and payment of the corporation tax liability Corporation tax losses Close companies and investment companies Groups of companies and reconstructions Part 4 Miscellaneous Value added tax (1) Value added tax (2) Inheritance tax Overseas aspects of taxation Part 5 Answers Index

Accessing your eBook through Kortext

Once purchased, you can view your eBook through the Kortext app, available to download for Windows, Android and iOS devices. Once you have downloaded the app, your eBook will be available on your Kortext digital bookshelf and can even be downloaded to view offline anytime, anywhere, helping you learn without limits.

In addition, you'll have access to Kortext's smart study tools including highlighting, notetaking, copy and paste, and easy reference export.

To download the Kortext app, head to your device's app store or visit https://app.kortext.com to sign up and read through your browser.

This is a Kortext title - click here to find out more This is a Kortext title - click here to find out more

NB: eBook is only available for a single-user licence (i.e. not for multiple / networked users).

Back

University of Wolverhampton