本书由高顿财经研究院编著，属于ACCA考试类教辅，读者对象为将来准备参加ACCA Taxation（税务）科目考试的考生。本书按照章节进行划分，按照最新考纲梳理知识点，内容以中英文双语形式呈现。书中的每一章都有单词表、学习指南、重要考点。对于重难点和易混点，书中进行了考点解读。每一章结束，书中进行总结，以结构图的形式呈现，简明易懂。在章节末，书中有大量测验题，帮助考生巩固提高所学内容，并标明了三个等级的难易程度，帮助考生对自己的掌握情况有更加清晰的认识。

Part A Introduction
Chapter 1 Introduction to the UK tax system
1.1 Function and purpose of tax
1.2 Different types of taxes
1.3 U K tax system
1.4 Different sources of revenue law
1.5 Tax avoidance and tax evasion
1.6 Ethical and professional approach
Summary
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Part B Income tax and national insurance contuibutions
Chapter 2 Basic computation of income tax
2.1 Tax year
2.2 UK resident
2.3 Computing taxable income
2.4 Computing income tax liability
2.5 Gift aid donation
2.6 Transferable amount of personaI allowance
2.7 Child benefit income tax charge
2.8 Jointly held property
Summary
Quickouiz
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Chapter 3 Employment income and the PAYE system
3.1 Indicator of employment
3.2 ProfOmla of employment income
3.3 Moneta ry earnings
3.4 AUowabte deductions
3.5 TraveI expenses
3.6 Mileage allowances
3.7 The PAYE system
Summary
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chapter 4 Taxable and exempt bene佻
4.1 General rule
4.2 Vouchers and credit card
4.3 Private use of employer's assets
4.4 Gift of employers assets
4.5 Accommodation
4.6 Accommodation living expenses
4.7 Cars
4.8 Fuel for cars
4.9 Vans and fuel for vans
4.1 0 Beneficial loans
4.1 1 Exempt benefits
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Chapter 5 Property income
5.1 Overview
5.2 Proforma
5.3 income from property
5.4 Expenses on property
5.5 Rent a room relief
5.6 Furnished holiday[ettings
Summary
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Chapter 6 Pensions
6.1 Types of pension schemes
6.2 PPS tax relief
6.3 OPS tax relief
6.4 Tax relievable contribution
6.5 Annual aUowance
6.6 Annual allowance charge
6.7 Pension income
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Part C capital gian tax
Part D Tax administration for indiceduals
Part E Corporation tax
Part F Tax administration for companies
Part H Value added rax
Rac Rates and Allowance
Reference List