Taxation - Alan Melville

This edition brings the book completely up to date with the provisions of the Finance Act 2017, including:

Making Tax Digital (MTD)

Revised Budget timetable

Income tax in Scotland

Cash basis for property businesses

Employee shareholder status

Taxation of termination payments

The cash basis threshold

Enabler penalties

Reform of corporate loss relief

Corporate interest expense restriction

IHT main residence nil-rate band

Deemed domicile

This book will be of value to both undergraduate and professional students of business and accounting, and will be particularly useful for students preparing for the following examinations:

ICAEW Certificate Level, Principles of Taxation; ACCA Fundamentals Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA Diploma Stage, Taxation; AAT Professional Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation; Business Taxation and Accounting Principles; AIA Foundation Level, Auditing and Taxation; IFA Level 4, Tax for SMEs.