Certificate Level Principles of Taxation

The Principles of Taxation module covers the following topics:

• objectives, types of tax and ethics
• administration of taxation
• income tax and national insurance contributions
• capital gains tax and chargeable gains for companies
• corporation tax
• VAT

Ensure you order the correct edition of the materials. The 2023 edition is aligned with the syllabus and exams for 2023 only. The 2024 edition is aligned with the syllabus and exams for 2024 only. You risk losing exam marks if you use a different edition.

For more information and resources, please visit icaew.com/examresources for ACA students and icaew.com/cfabstudyresources for ICAEW CFAB students.