Taxation by Alan Melville is one of the greatest tax books I have come across. The wording used in the text makes concepts easy to grasp. Beginning at a very basic level it is useful to those with little or no knowledge of tax, building on chapters to explain more complex issues further on. It includes nearly all aspects of both personal tax and business tax. The examples used in each of the chapters are very simple but effective in explaining concepts. I have tried to think of any bad points about the text and failed. Apart from the constant change in the finance act which means that some elements of the text are subject to change, becoming outdated. This book would be useful for those studying ACCA 2.3 or AAT, alongside the course text. Providing the foundation for any advanced study of tax. As well as a useful reference.