Taxation: Finance Act 2017

by Alan Melville (Author)

• Used

  Paperback
  2017

  $4.65

  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.