The objective of this unit is to develop an understanding of corporate taxation and businesses.
Recommended study hours: 100 (will vary depending on your experience and ability)
By purchasing the ‘Printed and digital’ option, you will incur an additional charge for postage and packaging:
£7 per order: UK, Channel Isles, Isle of Man, Republic of Ireland, Malta and Gibraltar.
£15 per order: All other countries.
For more information on Digital-only options, please visit: 'Digital Only' FAQ's
You can no longer enrol to receive the 2018-19 edition study text. The 2019-20 edition is due to be available: 29 July (digital) and 29 July (printed).
These updates are Learning Solutions updates for study purposes.
To view a list of the main areas of change in the 2018-19 edition, please click here
Study text updates:
Chancellor's Budget/Statement and tax tables updates for 2018-19 edition:
Chancellor's Budget/Statement and tax tables updates for 2019-20 edition:
The General Data Protection Regulation (GDPR) comes into effect on 25 May 2018. Examinations will be reflective of GDPR and the Data Protection Act 2018 from 25 May 2018.
MiFID II comes into effect on 3 January 2018 and examinations will be reflective of the directive from 3 April 2018.
On the 22 November 2017, it was announced that first-time buyers would be relieved of Stamp Duty Land Tax for purchases up to a specified amount. Examinations will be reflected of this change from 22 February 2018.
Please note that the tax tables and lender’s criteria provided in the examination will state the thresholds and rates for purchasers who are NOT first-time buyers.