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Principles of Taxation module study resources

Here are some resources you will find useful if you are studying for the Principles of Taxation exam.

The AIA was due to revert from £1 million to £200,000 on 1 January 2021.

On 12 November 2020 HM Treasury announced a 12-month extension to the temporary £1 million cap. The AIA will now remain at £1 million during 2021 and then revert back to £200,000 on 1 January 2022.