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Taxation: Finance Act 2024, 30th edition

Published by Pearson (August 9, 2024) © 2024

  • Alan Melville

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Keep your course material current with the UK taxation rules for 2024

Taxation, 30th edition by Alan Melville is a market leading text updated with the provisions of the Finance Acts 2024. Praised for its comprehensive coverage of the taxation changes introduced by the annual Budget, the text is well-structured, with a wealth of updated exercises and worked examples. It serves as a core text for students in accounting and finance courses, and is particularly useful for those studying for taxation examinations of the professional accounting bodies.

Reach every student with MyLab® Accounting.

Hallmark features of this title

Support your students' learning of the UK tax system and its regulations

  • A Practical approach explains core principles and uses relevant examples to help students understand real taxation issues.
  • Over 250 worked examples and exercises at the most critical points in each chapter get students thinking.
  • Class-tested with university undergraduates and professional students.
  • Updated every year and published well in advance of the start of the academic year.
  • Well-structured, concise, accurate and reputation for being virtually error-free.
  • Review questions from the past examination papers of the professional accounting bodies help students apply what they are learning.
  • Fully updated lecturer resources including an instructor's manual and PowerPoint slides to support your teaching.

'The best thing about Melville is the volume of questions and solutions provided. That's the star point.'

-- Angela Cairns, University of Edinburgh

'A comprehensive and extremely well written textbook, which contains a wealth of easy-to-follow examples and is an excellent fit with the current learning outcomes in taxation, very user friendly and well received by students at all levels.'

-- Dr Justin Hof, University of Dundee

'Congratulations and heartfelt gratitude for offering this exceptional textbook over the years. It serves as invaluable cornerstone for UG students learning UK Taxation as well as for Accounting professional qualification students.

-- Suresh Theivendran, University of Greenwich

New and updated features of this title

  • Simplification of MTD for income tax
  • Changes to the high income child benefit charge
  • Abolition of the furnished holiday lettings regime
  • Default cash basis for unincorporated businesses
  • Abolition of the pensions lifetime allowance
  • Reduction in rates of NICs (Classes 1 and 4)
  • CGT annual exemption reduced
  • Reduction in CGT rate on residential property
  • Corporation tax full expensing made permanent
  • Merged R&D tax relief scheme
  • Increase in the VAT registration threshold
  • Abolition of the 'non-dom' rules

Features of MyLab® Accounting NEW for the 30th Edition

The teaching and learning resource that allows instructors to reach every student with powerful self-study material and assessments.

  • Deliver trusted content: We partner with highly respected authors to develop interactive content and course-specific resources that you can trust — and keep your students engaged.
  • Up-to-date: Created to match the 2024 edition of the textbook that covers the most recent Finance Act
  • Teach your course your way: With tools and settings to help you build appropriate quizzes and tests for your cohorts, MyLab Accounting gives you the flexibility to create a course to fit your needs.
  • Empower each learner: Each student learns at a different pace. The Study Plan in MyLab Accounting can be accessed any time of day or night, and directs students to master all the key concepts, along with guided help to help them break down more complex problems
  • Improve student results: When you teach with MyLab, student performance often improves. That is why instructors have chosen MyLab for over 15 years, touching the lives of over 50 million students.

Enhance student learning with MyLab®Accounting.

Features of Pearson eTextbook for the 30th Edition

Taxation 30th edition, updated with the Finance Acts 2024, is the market-leading text on UK taxation and covers the changes introduced by the annual Budget. It serves as a core text for undergraduate and post-graduate students of accounting and finance as well as those studying for taxation examinations of professional accounting bodies.

Extend learning beyond the classroom with Pearson eText – an easy-to-use digital textbook.

Optimise study time

  • Find it fast. Enhanced search makes it easy to find a key term or topic to study. Students can also search videos, images, and their own notes.
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  • Preface
  • Acknowledgements
  • Summary of tax data

Part 1 Income Tax and National Insurance

  1. Introduction to the UK tax system
  2. Introduction to income tax
  3. Personal allowances
  4. Payments and gifts eligible for tax relief
  5. Income from property
  6. Income from savings and investments
  7. Income from employment (1)
  8. Income from employment (2)
  9. Income from self-employment: Computation of income
  10. Income from self-employment: Allocating profits to tax years
  11. Income from self-employment: Capital allowances
  12. Income from self-employment: Trading losses
  13. Income from self-employment: Partnerships
  14. Pension contributions
  15. Payment of income tax, interest and penalties
  16. National Insurance contributions

Part 2 Capital Gains Tax

  1. Introduction to capital gains tax
  2. Computation of gains and losses
  3. Chattels and wasting assets
  4. Shares and securities
  5. Principal private residence
  6. CGT reliefs

Part 3 Corporation Tax

  1. Introduction to corporation tax
  2. Corporate chargeable gains
  3. Computation and payment of the corporation tax liability
  4. Corporation tax losses
  5. Close companies and investment companies
  6. Groups of companies and reconstructions

Part 4 Miscellaneous

  1. Value added tax (1)
  2. Value added tax (2)
  3. Inheritance tax
  4. Overseas aspects of taxation

Part 5 Answers

Index

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.

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Pearson eText

Extend learning beyond the classroom. Pearson eText is an easy-to-use digital textbook. It lets students customise how they study and learn with enhanced search and the ability to create flashcards, highlight and add notes all in one place. The mobile app lets students learn wherever life takes them, offline or online.

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