Description
Business Taxation: Policy and Practice shows how the system of taxation in the UK works. It explains the main features of the significant taxes, putting them into a comparative and analytical context, and encourages a deep understanding of the important policy issues. Numerous worked examples, references to statute and case law, typical computations and annually updated details of tax rates and allowances are all included to ensure that the theory is placed in a firm practical context.
It is an innovative book in several respects:
โข both theory and practice are covered comprehensively
โข all aspects of the tax system are discussed
โข the text will be annually updated each September, with an appendix containing details of, and computations based on, the latest Finance Act
โข typical questions (many from recent examinations of professional accountancy bodies) and discussion topics are included at the end of each chapter
Business Taxation is intended for diploma, second and third year undergraduate and postgraduate students of business studies, accounting and finance, and for professional accountancy students. It offers them a solid framework to acquire an understanding of the policies behind the tax system and the opportunity to put that knowledge into a practical and always current context.
John Cope, a former inspector of taxes, is now Head of the Department of Accounting and Finance, in the Management School of the University of Lancaster. He specialises in UK and International Taxation. This is his second book on the subject and he has written various articles and reviews.
ISBN:9780278000858
