by Alan Melville (Author)
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
Format: Paperback
Pages: 624
Edition: 25
Publisher: NEP
Published: 23 Jul 2019
ISBN 10: 1292293187
ISBN 13: 9781292293189