Publisher's Synopsis
This is designed for students on AAT, ACCA 2.3, ACCA 3.1, CIMA Stage 3, ICSA, and undergraduate courses in business and accountancy. It is published annually in September and provides a straightforward approach with many worked examples.;Taxation 1991/92 is the latest edition of this introduction to all the mainstream taxes - income tax, capital gains tax, corporation tax, value added tax and inheritance tax. It is aimed at students, practitioners and anyone who wants to understand the fundamental concepts of taxation.;The text is illustrated with many worked examples and computations, and there is a separate question and answer section at the end of the book for each main category of taxation.;It is on the recommended reading list of many professional bodies (including AAT and the Institute of Taxation) although it is equally applicable for degree students.
