Products related to Taxation:
-
Taxation Finance Act 2023
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 taxIncome tax higher rate limit reducedDividend allowance reducedBasis period rules for 2023-24Spreading of transition profitsAIA £1m limit made permanentPensions tax relief reformsCGT annual exemption reducedCorporation tax full expensingR&D tax relief reformsInvestment zonesVAT 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.  
Price: 49.99 £ | Shipping*: 0.00 £ -
Taxation: Finance Act 2024
Gain a clear understanding of UK taxation rules and policies for 2024 Taxation, 30th edition by Alan Melville, updated with the Finance Acts 2024, 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 taxIncome tax higher rate limit reducedDividend allowance reducedBasis period rules for 2024-25Spreading of transition profitsAIA £1m limit made permanentPensions tax relief reformsCGT annual exemption reducedCorporation tax full expensingR&D tax relief reformsInvestment zonesVAT 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 features opportunities for extra practice, chapter appendices and a range of useful links to explore UK taxation rules and the tax system further. Personalise learning with MyLab®Accounting. MyLab® is the teaching and learning platform that combines trusted author content with digital assessments, help tools to use at point-of-need, and a flexible platform.MyLab Accounting for this book includes 350 questions for your assignments. Note: Pearson MyLab® Accounting is not included in the main text. Students, if Pearson MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN.Pearson MyLab Accounting should only be purchased when required by an instructor.Also available with MyLab Accounting.
Price: 49.99 £ | Shipping*: 0.00 £ -
Taxation of Corporate Finance
This relaunched title (previously titled Taxation of Loan Relationships and Derivative Contracts) gives the reader expert guidance on the tax legislation surrounding corporate finance transactions, which have undergone significant change in the last few years.The commentary is enhanced by the inclusion of a new section dealing with crypto-assets; a new section on Gilts, including commentary on liability driven investment (LDI); an expanded chapter on Islamic finance, and new chapters covering the company law framework for this area of work; and the legal documentation of debt. The relevant provisions of Finance Acts 2021 to 2024 are covered, including the changes to the transfer pricing rules from April 2023.New guidance from HMRC and relevant case decisions is also included. David Southern KC specialises in commercial tax, including direct tax, VAT and pension schemes, and all forms of tax litigation, including tax investigations and judicial review.
Price: 190.00 £ | Shipping*: 0.00 £ -
Taxation Finance Act 2022
Get clarity on UK taxation rules and policies for the year 2022.Taxation, 28th Edition,by Melville, updated with the Finance Act 2022, is the definitive, market-leading text on UK taxation, known for its comprehensive coverage of the changes introduced by the annual Budget 2021 and Spring Statement 2022.This widely popular guide features clear, well-structured content and a wealth of new and revised practical examples and exercises.It serves both as a core textbook if you are studying taxation for the first time, and a reference text that clearly explains the UK tax system and taxation regulations.The new edition brings the book completely up to date with taxation changes, including: Increases in rates of NICs and dividend taxHealth and Social Care LevyBasis period reformAIA of £1m extended for 15 monthsCGT reporting deadline for residential propertyEmployment allowance raisedReintroduction of CT marginal reliefAbolition of cross-border group reliefVAT zero rate on energy-saving materials 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. This edition also includes a Companion Website featuring opportunities for extra practice, chapter appendices, and a range of useful links that further explore UK taxation rules and the tax system. Pearson, the world's learning company.
Price: 47.99 £ | Shipping*: 0.00 £
-
What is the differential taxation?
Differential taxation is a tax system in which different types of income or assets are taxed at different rates. This can include progressive tax rates based on income levels, as well as varying tax rates for different types of investments or assets. The goal of differential taxation is often to create a more equitable tax system by ensuring that those with higher incomes or wealth pay a higher percentage of their earnings in taxes. This can also be used as a tool to incentivize certain behaviors, such as investing in specific industries or saving for retirement.
-
Are funds subject to taxation?
Yes, funds are subject to taxation. Depending on the type of fund and the country's tax laws, funds may be subject to capital gains tax, dividend tax, or other forms of taxation. Investors should be aware of the tax implications of investing in funds and consult with a tax professional to understand their tax obligations.
-
Is the taxation in Germany unfair?
The fairness of taxation in Germany is subjective and depends on individual perspectives. Some may argue that the progressive tax system in Germany, where higher income earners are taxed at a higher rate, is fair as it redistributes wealth and supports social welfare programs. However, others may argue that the tax burden on middle-income earners is too high and that certain tax loopholes benefit the wealthy. Overall, the fairness of taxation in Germany is a complex issue with differing opinions.
-
What do you think of regressive taxation?
Regressive taxation is a system where the tax rate decreases as the amount subject to taxation increases. This means that lower-income individuals end up paying a higher percentage of their income in taxes compared to higher-income individuals. I believe that regressive taxation can exacerbate income inequality and place a heavier burden on those who can least afford it. It can also hinder economic mobility and perpetuate social disparities. I believe that a more progressive tax system, where the tax rate increases as income increases, can help redistribute wealth and create a more equitable society.
Similar search terms for Taxation:
-
Taxation : Finance Act 2015
"It's simply peerless - there's no other book with this range of coverage and this amount of class questions. Melville deserves its place as the UK's leading tax textbook" Christopher Coles, University of Stirling "The book fits very well with the content and learning objectives of taxation modules" Gwen Hannah, University of Dundee Now in its 21st annual edition, Melville's Taxation continues to be the definitive, market-leading text on UK taxation.This text serves as a comprehensive guide for students taking a first level course in the subject.Featuring clean, uncluttered prose and a wealth of immensely practical examples, this edition brings the book completely up to date with the provisions of the Finance Act 2015. Comprehensively updated to reflect the Finance Act 2015, including: This book will be of value to both undergraduate and professional students of business and accounting, and will be particularly useful for students preparing for the following examinations: ICAEW Professional Stage, Principles of Taxation; Taxation; ACCA Fundamentals Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA Diploma Stage, Public Finance and Taxation; AAT Level 4 Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation; Business Taxation and Accounting Principles; AIA Foundation Level, Auditing and Taxation; IFA Level 4, Tax for SMEs.Visit www.pearsoned.co.uk/melville for our suite of resources to accompany this textbook, including a complete solutions guide and Powerpoints slides for each chapter; opportunities for extra practice, and links to relevant web pages.Alan Melville FCA BSc Cert Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years' experience of teaching accounting and financial reporting.
Price: 44.99 £ | Shipping*: 0.00 £ -
Melville's Taxation: Finance Act 2019
This edition brings the book completely up to date with the provisions of Finance Act 2019, including: * Substantial increase in income tax higher rate threshold* Revised Scottish income tax limits* Benefits in kind for electric motor cars* Capital allowances special rate reduction* Annual investment allowance temporary increase* Structures and buildings allowances* Reform of NICs employment allowance* Retention of Class 2 NICs* PPR relief for final period of ownership* Changes to CGT entrepreneurs' relief conditions* Corporate capital losses restriction* Further extension to freezing of VAT thresholds
Price: 44.99 £ | Shipping*: 0.00 £ -
Melville's Taxation: Finance Act 2020
For undergraduate and graduate courses in Taxation, and for professional use. Get clarity on UK taxation rules and policies in this up-to-date guide for year 2020 Taxation, 26th Edition, by Alan Melville, updated with 2020's Finance Act, is the definitive, market-leading text on UK taxation and is known for its up-to-date coverage of the changes introduced by the annual Budget.Featuring clean, well-structured prose and a wealth of immensely practical examples, this comprehensive guide serves as both a core textbook if you are studying taxation for the first time and a reference text that clearly explains the UK tax system and taxation regulations. Additionally, a free to access Companion Website features opportunities for extra practice, plus chapter appendices and a range of useful links to explore taxation rules and the tax system further. Pearson, the world’s learning company.
Price: 47.99 £ | Shipping*: 0.00 £ -
Cryptoasset Taxation
This publication provides clear and authoritative guidance on the tax issues surrounding crypto-assets in the United Kingdom.Crypto-assets are a type of digital asset. The most common examples are Bitcoin and Ethereum. HMRC do not consider crypto-assets to be money or that buying or selling crypto-assets is gambling.This means that, in HMRC's view, profits or gains from buying and selling crypto-assets are taxable. The authors are Dion Seymour and Zoe Wyatt. Dion is the Crypto and Digital Assets Technical Director at Andersen.He was formerly the crypto-asset policy and product owner at HMRC.As well as advisory work in this area, he also speaks regularly on this subject.His co-author is Zoe Wyatt, Partner and Head of Crypto and Digital Assets, also at Andersen. This is an evolving area in the UK and globally. It can be challenging for advisors dealing with business and individual clients to keep up with the pace of technical developments and the tax implications. The book will help readers understand HMRC's view by providing clear and practical guidance on the technology (including clear definitions of the technical terms), and the tax impact, including relevant case law.The commentary will be enhanced by the inclusion of worked examples and illustrative flowcharts and diagrams. The book will also outline the compliance requirements including self assessment returns and penalties.The OECD regime will also be covered. This book will be an authoritative and valuable tool for any advisors looking ion to this area for the first time.
Price: 80.00 £ | Shipping*: 0.00 £
-
What do you think about progressive taxation?
Progressive taxation is a fair and equitable way to distribute the tax burden among citizens. It takes into account the ability to pay, with higher-income individuals paying a higher percentage of their income in taxes. This can help reduce income inequality and provide more resources for government programs that benefit those in need. However, it's important to ensure that the tax system is designed in a way that minimizes loopholes and ensures that everyone pays their fair share.
-
How can double taxation of Chinaware be prevented?
Double taxation of Chinaware can be prevented through the implementation of tax treaties between countries. These treaties can help to allocate taxing rights between the countries involved, ensuring that the income from the sale of Chinaware is only taxed once. Additionally, countries can also provide tax credits or exemptions for taxes paid in other jurisdictions to prevent double taxation. Finally, harmonizing tax laws and regulations across different countries can also help to prevent double taxation of Chinaware.
-
How can double taxation on Chinaware be prevented?
Double taxation on Chinaware can be prevented by implementing tax treaties between countries to avoid taxing the same income or transaction twice. Countries can also consider exempting certain types of transactions or products, such as Chinaware, from one of the taxes to prevent double taxation. Additionally, harmonizing tax laws and regulations between countries can help reduce the likelihood of double taxation on Chinaware. Lastly, businesses can seek advice from tax professionals to navigate international tax laws and ensure compliance to prevent double taxation.
-
How can one explain the taxation of crypto mining?
Crypto mining is taxed similarly to other forms of income, such as wages or investments. The IRS considers mined cryptocurrency as taxable income, based on the fair market value of the virtual currency at the time it was mined. Miners are required to report their earnings on their tax returns and pay taxes on any profits made from mining activities. It is important for miners to keep detailed records of their mining activities, including the value of the cryptocurrency mined and any associated expenses, to accurately report their income and deductions to the IRS.
* All prices are inclusive of VAT and, if applicable, plus shipping costs. The offer information is based on the details provided by the respective shop and is updated through automated processes. Real-time updates do not occur, so deviations can occur in individual cases.