Publisher's Synopsis
This edition covers the provisions of the 1988 Finance Act for the requirements of the new syllabus for CIMA stage 3 business taxation. It aims to provide advice on study and on providing the reader with a good working knowledge of basic tax law and the ability to spot its application and relevance to practical business situations.;Business taxation is seen as a mixture of accountancy and law and its increasing importance has been recognized in the new syllabus in that it has been upgraded from a part of a paper to full three hour examination paper in its own right.;Pitman CIMA Study & Revision Packs are designed to offer comprehensive coverage of the specific syllabus. Each contains questions (both with and without answers), recent examination papers and points on revision and examination technique.
