Taxation Finance Act 2019

Taxation Finance Act 2019

by Alan Melville (Author)

Synopsis

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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More Information

Format: Paperback
Pages: 624
Edition: 25
Publisher: NEP
Published: 23 Jul 2019

ISBN 10: 1292293187
ISBN 13: 9781292293189