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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 2022.

On 27 October the Chancellor, in the Budget speech, announced an extension to the temporary £1 million cap. The AIA will now remain at £1 million until 31 March 2023 and are expected to revert back to £200,000 on 1 April 2023.