Taxation Finance Act 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 tax
• Health and Social Care Levy
• Basis period reform
• AIA of £1m extended for 15 months
• CGT reporting deadline for residential property
• Employment allowance raised
• Reintroduction of CT marginal relief
• Abolition of cross-border group relief
• VAT 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.

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