One of a series of regularly updated Study Texts providing coverage of the examinations of the Chartered Association of Certified Accountants (ACCA), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. The text includes changes introduced by the Finance Act 1987 and the Finance (No 2) Act 1987 and has been fully revised to meet the requirements of the 1988 course. It is intended to establish student's understanding of the UK taxation system and its operation. A companion Practice and Revision Kit (principally comprising progressively arranged series of questions and solutions) is also available.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
BPP Professional Education
Zielgruppe
Für die Erwachsenenbildung
Editions-Typ
Maße
Höhe: 290 mm
Breite: 220 mm
ISBN-13
978-0-86277-242-0 (9780862772420)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Syllabus and study guide. Part 1 Income tax: statutory total income; computation; payment; personal allowances; schedule D Cases III and VI; husband and wife; life assurance, pensions and annuities; schedule E; income from land and buildings; schedule D Case I income; schedule D basis periods; capital allowances on plant and machinery; industrial buildings allowance; miscellaneous capital allowances; losses; partnerships; illustrative questions and suggested solutions. Part 2 Corporation tax: introduction and administration; computation of profit; computing the tax liability; MCT; quarterly accounting; losses; illustrative questions and suggested solutions. Part 3 Capital gains tax: computations; principal private residence; chattels; wasting assets; retirement relief and loans; holdover and rollover reliefs; investments; illustrative questions and suggested solutions.
