Melville's Taxation: Finance Act 2020

Praise for previous editions: 

A highly comprehensive, well written book, full of helpful examples, and deservedly secure in its place as the UKs leading tax textbook Christopher Coles, University of Stirling 

This book is written with students in mindThis approach makes the book a very accessible introduction to the sometimes complex world of taxation Robert Goddard, Aston Business School  

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. 

As well as incorporating many new and revised practical examples and exercises, this edition brings the book completely up to date with the provisions of the Finance Act 2020, including: 

• Off-payroll working rules tightened  
• Car benefit emissions regime revised  
• Increase in rate of Structures and Buildings Allowances
• Changes to pensions annual allowance thresholds  
• National Insurance Contributions employment allowance increased  
• Shared occupancy test for Capital Gains Tax letting relief  
• Changes to Capital Gains Tax entrepreneurs' relief
• Introduction of Digital Services Tax 

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 Certificate Level, Principles of Taxation; ACCA Applied Skills Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA Diploma Stage, Taxation; AAT Professional Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation and Business Taxation; AIA Foundation Level, Auditing and Taxation; IFA Principles of Taxation, Advanced Taxation. 

Additionally, a free to access Companion Website found at go.pearson.com/uk/he/resources features opportunities for students to get extra practice and explore links to relevant web pages on UK taxati...