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。本书包含了上百道经过悉心挑选打磨的习题，按照章节进行划分，并标明了三个等级的难易程度，供入门、精炼和备考三种阶段参考，帮助考生对自己的掌握情况有更加清晰的认识。在每个章节的习题部分，留白了部分空间让考生自行发挥。在对应的习题答案部分，有详细的中英文解析和考点分析，以及习题的难易程度。在习题册的末尾有两套mock exam，介绍考试形式和时间，以真题的难度水平和题目分配形式，为考生提供最接近考试难度的模拟测试。本练习册共分为3个部分，第一部分为章节练习题以及综合题，第二部分为2套模拟测试卷，第三部分为各章节练习题、综合题以及模拟测试卷的答案。

高顿财经研究院目前拥有数百名资深全职研究员和讲师。在十多年一线教学实践和研究的基础上，高顿财经研究院不断探索、总结、创新，积累了丰富的教学成果。高顿财经研究院基于本土财经实务操作案例，提供国际化的理论视野，分析各类财经考试规律，帮助考生优化学习方案，为广大考生研发多品种的助考学习用书，每年帮助数万名考生顺利通过各类财经资格认证考试。

PART Ⅰ Exercise
Part A TheUKtax system and administration
SectionA Questions
Function andpurpose oftaxation
Sources ofrevenue law andpractice
Systemsfo，.self-assessment
Submission ofinformation，claims andpayment oftax
Compliance checks，appealsanddisputes
Penaltiesfo，.non—compliance
SectionB Case questions
PartB Income tax andNIC
SectionA Questions
Scopeofincometax
Part B
Incomefrom employment
Incomefrom self-employment
Property and investment income
Computation oftaxable income and income tax
National insurance contributions
Deferring and minimising income tax liabilities
Section B Case questions
Section C Questions
Part C
Capital gains tax
SectionA Questions
Scope ofthe taxation ofcapital gains
Computing gains and losses
Disposal ofmovable and immovableproperty
Disposal ofshares andsecurities
Computation ofcapitalgains tax
Deferringandminimisingcapitalgains tax
SectionB Casequestions
Part D Inhefitancetax
SectionA Questions
Computingtransfers ofvalue
Lifetime tax and death tax
Deferring and minimising inheritance tax liabilities
Payment ofinheritance tax
SectionB Casequestions
Part E Corporation tax
Section A Questions
Scopeofcorporation tax
Taxabletotalprofi
Chargeablegainsfo，companies
Computationofcorporation tax
Groupforcorporation taxpurposes
Section B Case questions
Section C Questions
Part F Value added tax
SectionA Questions
VATregistration requirements
Computation ofVATliabilities
The effectofspecialschemes
SectionB Casequestions
PART Ⅱ Mock Exam
PART Ⅲ Answers
Part A TheUKtax system and administration
Part B Incometax andNIC
Part C Capital gains tax
Part D Inheritancetax
Part E Corporation tax
Part F Value addedtax
MockExam—Answer
Tax RateR and Allowances