ACCA Advanced Taxation: United Kingdom Reference is a reference book that serves as a supplementary guide to the intricate concepts and complexities of the United Kingdom's tax system. Whether you are a tax professional, a student, or an individual seeking a deeper understanding of UK taxation, this book is designed to provide you with the necessary knowledge and insights.
The book covers an entire syllabus including wide range of topics, starting with an exploration of the advanced UK tax system. It delves into the details of foreign trusts and taxation, providing a comprehensive understanding of how these aspects interact within the UK tax framework. Additionally, the book examines overseas gains, related persons, and exemptions, shedding light on the complexities associated with these areas.
Inheritance tax complexities are thoroughly discussed, offering readers a comprehensive understanding of the principles and regulations governing this aspect of UK taxation. The book also explores the basic principles of computing transfers of value, providing readers with a solid foundation for understanding the calculations involved in tax transfers.
Trust transfer liabilities are examined in detail, offering insights into the legal and financial responsibilities associated with transferring trusts. The book further delves into the complexities of overseas corporation tax, providing a comprehensive overview of the regulations and considerations involved.
Stamp taxes, VAT, tax administration, and UK tax planning strategies are also covered extensively in this book. Readers will gain a deep understanding of the intricacies of these areas and how they impact the overall tax landscape in the United Kingdom.
In addition to the technical aspects of taxation, this book emphasizes the development of professional skills necessary for success in the field. It covers topics such as communication, scepticism, commercial acumen, employability, and technology skills. These skills are essential for tax professionals to effectively navigate the complex landscape of tax regulations and provide valuable advice to clients.
Written in simple and accessible language, this book aims to break down complex tax concepts into easily understandable terms. Whether you are a beginner or an experienced tax professional, this reference book will serve as a valuable resource to enhance your understanding of advanced UK taxation.
With contributions from experts in the field, this book provides accurate and up-to-date information, ensuring that readers have access to reliable insights. It is an essential tool for individuals preparing for the ACCA Advanced Taxation United Kingdom variant exams, scheduled from June 2023 to March 2024.
ACCA Advanced Taxation: United Kingdom Reference is a comprehensive and reliable resource that will enrich your knowledge and understanding of the United Kingdom's tax system. Whether you are studying, practicing, or simply seeking to expand your knowledge, this book will serve as an invaluable companion on your journey towards mastering advanced UK taxation.
