Taxation - Kath Nightingale

The book is designed for undergraduates studying taxation in the second or third year of an Accounting and/or Finance degree, and also for students taking the professional examinations of the ACCA, CIMA, ATT and ICAEW.The third edition has been thoroughly updated to cover all the recent tax changes included in the 2000 budget proposal. Taxation: Theory and Practice is a core introductory text, providing broad coverage taxation in the UK, from both a theoretical and a practical perspective. The intricacies of the taxation system are explained in a simple and approachable style, with many worked examples, review questions and other aids to learning. **** *Comprehensive coverage of both personal and business taxation in the UK, including income tax, capital gains tax, corporation tax, and VAT. *Excellent balance of theory and practice. Part 1 gives students a grounding in the economic theory of taxation. Parts 2 - 5 cover the practical aspects of assessing liability to different kinds of tax, but the theory is explained too, through examples and references to revenue case law. Part 6 covers the Inland Revenue, PAYE and self-assessment.;*The clear explanations are supported by Review Questions at the end of Part 1, and a range of Practice Questions at the end of the other 5 Parts. In addition, self-assessment questions have been included for practising students' computational skills, with suggested solutions at the back of the book. *Instructor's manual available