Gain a clear understanding of UK taxation rules and policies for 2024
Taxation, 30th edition by Alan Melville, updated with the Finance Acts 2024, is the definitive, market-leading text on UK taxation. Known for its comprehensive coverage of the changes introduced by the annual Budget, the text is clean and well-structured, with a wealth of updated examples and exercises. This popular guide serves as both a core textbook for those studying taxation for the first time, and as a reference text that clearly explains the UK tax system and taxation regulations.
This new edition brings the book completely up to date, covering major taxation changes including:
- Further delays to MTD for income tax
- Income tax higher rate limit reduced
- Dividend allowance reduced
- Basis period rules for 2024-25
- Spreading of transition profits
- AIA -1m limit made permanent
- Pensions tax relief reforms
- CGT annual exemp
