Taxation
Finance Act 2009
Alan Melville

S IT IN TH W EEN ON NO IFT ITI F ED

● ●

15th Annual Edition
●

●

Class Tested

Over 250 Worked Examples
●

Over 250 Exercises and Questions

On ACCA, CIPFA, AIA and IFA Reading Lists

Taxation
Supporting resources For instructors
Visit www.pearsoned.co.uk/melville to find valuable online resources

• Complete, downloadable Instructor’s Manual For more information please contact your local Pearson Education sales representative or visit www.pearsoned.co.uk/melville

We work with leading authors to develop the strongest educational materials in accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk

Taxation
Finance Act 2009
Fifteenth edition

Alan Melville
FCA, BSc, Cert. Ed.

Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1995 Fifteenth edition published 2010 © Pearson Professional Limited 1995, 1996 © Financial Times Professional Limited 1997, 1998 © Pearson Education Limited 1999, 2010 The right of Alan Melville to be identified as author of this work has been asserted by him in accordance with the Copyright, Designs and Patents Act 1988. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without either the prior