Description

This edition brings the book completely up to date with the provisions of Finance Act 2019, including:

 

·    Substantial increase in income tax higher rate threshold

·    Revised Scottish income tax limits

·    Benefits in kind for electric motor cars

·    Capital allowances special rate reduction

·    Annual investment allowance temporary increase

·    Structures and buildings allowances

·    Reform of NICs employment allowance

·    Retention of Class 2 NICs

·    PPR relief for final period of ownership

·    Changes to CGT entrepreneurs' relief conditions

·    Corporate capital losses restriction

·    Further extension to freezing of VAT thresholds

 

 

Melvilles Taxation Finance Act 2019

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Paperback by Alan Melville

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Short Description:

This edition brings the book completely up to date with the provisions of Finance Act 2019, including: ·    Substantial increase... Read more

    Publisher: Pearson Education
    Publication Date: 7/23/2019
    ISBN13: 9781292293189, 978-1292293189
    ISBN10: 1292293187

    Description

    This edition brings the book completely up to date with the provisions of Finance Act 2019, including:

     

    ·    Substantial increase in income tax higher rate threshold

    ·    Revised Scottish income tax limits

    ·    Benefits in kind for electric motor cars

    ·    Capital allowances special rate reduction

    ·    Annual investment allowance temporary increase

    ·    Structures and buildings allowances

    ·    Reform of NICs employment allowance

    ·    Retention of Class 2 NICs

    ·    PPR relief for final period of ownership

    ·    Changes to CGT entrepreneurs' relief conditions

    ·    Corporate capital losses restriction

    ·    Further extension to freezing of VAT thresholds

     

     

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