Taxation: Finance Act 2026

Alan Melville FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years’ experience of teaching accounting and financial reporting.

• Part 1 Income Tax and National Insurance Introduction to the UK tax systemIntroduction to income taxPersonal allowancesPayments and gifts eligible for tax reliefIncome from propertyIncome from savings and investmentsIncome from employment (1)Income from employment (2)Income from self-employment: Computation of incomeIncome from self-employment: Allocating profits to tax yearsIncome from self-employment: Capital allowancesIncome from self-employment: Trading lossesIncome from self-employment: PartnershipsPension contributionsPayment of income tax, interest and penaltiesNational Insurance contributionsPart 2 Capital Gains Tax Introduction to capital gains taxComputation of gains and lossesChattels and wasting assetsShares and securitiesPrincipal private residenceCGT reliefsPart 3 Corporation Tax Introduction to corporation taxCorporate chargeable gainsComputation and payment of the corporation tax liabilityCorporation tax lossesClose companies and investment companiesGroups of companies and reconstructionsPart 4 Miscellaneous Value added tax (1)Value added tax (2)Inheritance taxOverseas aspects of taxationPart 5 AnswersIndex