Description
Overview
This essential study text for the AAT Level 4 Diploma in Professional Accounting fully prepares you to pass the Q2022 Unit ‘Business Tax’.
IMPORTANT: The questions in this book are based on the 2021/22 tax year (Finance Act 2021). We understand that the AAT plan to assess this legislation from 1 February 2022 to 31 December 2022. Please confirm with your tutor which exam you will be sitting.
You will build an understanding of UK taxation relevant to businesses and learn to prepare tax computations and advice for different types of businesses.
All Osborne Books study materials are written by our expert authors in an easy-to-read style, giving you the knowledge and confidence to pass your AAT exams.
They Include:
- clear chapters
- practice exam-style questions
- Case Studies
- a FREE ebook copy
- more FREE study resources in the Osborne Books Student Zone
Table of Contents
- Introduction to business taxation
- Corporation tax – trading profits
- Corporation tax – capital allowances
- Corporation tax – chargeable gains
- Corporation tax – calculating the tax
- Income tax – trading profits
- Income tax – further issues
- Business disposals and tax planning
- AAT LEVEL 4 - Q2022 - Business Tax (BNTA) FA21 Tutorial