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 2024 edition is aligned with the syllabus and exams for 2024 only. The 2025-26 edition is aligned with the syllabus and exams for 2025-26 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.