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Features of Pearson eBook for the 31st Edition Taxation, 31st edition, updated with the Finance Act 2025, is the market-leading text on UK taxation and covers the changes introduced by the 2025 Budget. It serves as a core text for accounting and finance students at undergraduate and postgraduate level, as well as for those preparing for professional taxation exams. Improve your students' learning experience with a range of digital tools. From fully online delivery to blended learning, this is a digital textbook with integrated resources designed to keep your students engaged and support their learning. With eBooks your students can: O Customise how they study and add their own notes, bookmarks, and highlights directly in their eBook. O Organise study time and read online or offline, anytime, anywhere. O Optimise their studying and access learning content with their computer, mobile, and Android apps. O Study for their course with an environmentally friendly learning resource.
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
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