Taxation Finance Act 2023 29th Edition

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 tax Income tax higher rate limit reduced Dividend allowance  reduced Basis period rules for 2023-24 Spreading of transition profits  AIA £1m limit made permanent Pensions tax relief reforms CGT annual  exemption reduced Corporation tax full expensing R&D tax relief  reforms Investment zones VAT 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.