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 tax

Health and Social Care Levy

Basis period reform

AIA of GBP1m 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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