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Taxation - Alan Melville
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Title
Taxation - Finance Act 2019
Taxation - Finance Act 2019
Author
Alan Melville
Alan Melville
format
Paperback / softback
Paperback / softback
Publisher
Pearson Education
Pearson Education
Language
English
English
UK Publication Date
20190723
20190723
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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