Melville's Taxation: Finance Act 2018
- ISBN-10
- 1292248513
- ISBN-13
- 9781292248516
- Category
- Taxation
- Pages
- 624
- Language
- English
- Published
- 2018-08-15
- Publisher
- Pearson UK
- Author
- Alan Melville
Description
This edition brings the book completely up to date with the provisions of Finance (No.2) Act 2017 and Finance Act 2018, including: • Making Tax Digital (MTD) developments • Scottish rates of income tax • Reduction in the dividend allowance • Gift Aid donor benefit rules • Cash basis for property income • Mileage rates for landlords • Reforms to venture capital schemes • Increase in the diesel supplement • Increase in R&D expenditure credit • Freezing of indexation allowance • Reform of corporation tax loss relief • Freezing of VAT registration threshold
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