Taxation - Alan Melville

" One can confidently assert that a student should be able to tackle any tax exam after studying from this book." ACCA Students' Newsletter July 1998Taxation has established itself as a reliable and comprehensive guide for students taking a first level course in the subject. This sixth annual edition brings the book completely up-to-date in accordance with the provisions of the Finance Act 2000. New topics covered in this edition include the reform of personal allowances, the all-employee share scheme, the Enterprise Managment Incentives scheme, the revised rules on capital gains tax taper relief, the corporate venturing scheme, research and development tax credits and the new rules relating to the taxation of groups of companies.Explanations are clear and supported by numerous worked examples. Each chapter ends with a set of exercises that thoroughly test the reader's understanding of the topics introduced in the chapter. The book also contains four sets of review questions, one at the end of each part, drawn from past examination papers of the professional accounting bodies. The solutions to most of the exercises and review questions are included in the final part of the book.The;Alan Melville FCA BSc Cert. Ed. Is a Senior Lecturer with many years' experience of teaching taxation.Visit our website at www.ftmanagement.com