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Principles of Taxation

Electronic question bank and mock exam guidance notes for the Principles of Taxation.

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.