TAXATION FINANCE ACT 2013

Taxation is an excellent text. Comprehensive in its coverage and set at just the right level – no competition comes close!’

Paul Collier, University of Exeter

‘Melville is always particularly well updated, with changed material fully integrated into the text, unlike some books that seem to bolt on new sections at random.’

Richard Teather, University of Bournemouth

‘Clearly laid out with lots of practical examples.’

Sylvia Elwes, University of Bedfordshire, UK

‘This is a superb text … I can say without reservation this is a comprehensive and user friendly text.’

Siobhan Goggin, University of Lincoln

Now in its 19th annual edition, Melville’s Taxation continues to be the definitive, market-leading text on UK taxation. This text serves as a comprehensive guide for students taking a first level course in the subject. Featuring clean, uncluttered prose and a wealth of immensely practical examples, this edition brings the book completely up to date with the provisions of the Finance Act 2013.

Comprehensively updated to reflect the Finance Act 2013, including:

* General Anti-Abuse Rule (GAAR) in detail

* Reform of age-related allowances

* PAYE RTI (Real Time Information)

* Employee shareholder status

* Changes to company car tax

* Cash basis for small businesses

* Temporary ten-fold increase in AIA

* Limit on income tax reliefs

* Employment allowance

* New rules on R&D tax credits

* Patent Box

* Statutory Residence Test (SRT)

This book will be of value to both undergraduate and professional students of business and accounting, and will be particularly useful for students preparing for the following examinations:

ICAEW Professional Stage, Principles of Taxation; Taxation; ACCA Fundamentals Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA Diploma Stage, Public Finance and Taxation; AAT Level 4 Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation; Business Taxation and Accounting Principles; AIA Foundation Level, Auditing and Taxation; IFA Diploma, Principles of Taxation.

Visit www.pearsoned.co.uk/Melville for our suite of resources to accompany this market-leading text:

For instructors: A complete solutions guide and PowerPoint presentations

For students: A companion website featuring updates on taxation and additional resources