ACCA Advanced Taxation (ATX) FA2023 Study Text - 2024-25 (ACCA - 2024-25)

Fully covering the syllabus but without excessive detail, this book is written in clear English and uses an attractive, simple layout. With a large bank of practice questions and comprehensive solutions to help you with learning each topic, this book is an essential tool for passing your ACCA exam.This book covers everything you would expect from an exam-focused text:The UK tax systemThe principles of income taxIncome from investmentsIncome from employmentShare schemesIncome from self-employmentThe life cycle of an unincorporated businessRelief for trading lossesSimpler income tax for small businessesThe taxation of pensionsNational Insurance ContributionsAn introduction to capital gains taxAdjustments to the basic capital gain computationCapital gains tax reliefsInheritance tax and lifetime giftsInheritance tax on the value of an estateFurther aspects of IHTThe taxation of trustsResidenceOverseas aspects of personal taxTax planning for the individualPersonal financial planningSelf assessment for individualsIntroduction to corporation taxChargeable gains and intangible assetsCompany trading lossesOverseas aspects of corporation taxGroup corporation taxCorporation tax – additional aspectsValue added tax (1)Value added tax (2)Stamp dutyTax planning for businesses Read more