ESCP Europe

Taxation: Policy and Practice provides an excellent aid to a first taxation course. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UKs taxation principles and practice. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax development as they occur throughout the year. from back cover.

SECTION 1: THE UK TAXATION ENVIRONMENT --- 1. The framework of UK taxation --- 2. Principles of taxation --- 3. The impact of the UK tax system --- SECTION 2: THE UK TAXATION SYSTEM --- 4. Personal income taxation --- 5. Taxing non-business income --- 6. Business taxation --- 7. Capital allowances --- 8. Capital taxes --- 9. Corporation tax --- 10. Value added tax --- 11. Tax planning --- 12. International taxation ---APPENDICES --- Appendix A. Tables of tax rates and allowances --- Appendix B. UK budget summary --- Suggested solutions to questions --- Index of cases..