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###-Book Description Begin-###
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
Paperback: 632 pages
Publisher: Pearson; 25 edition (July 19, 2019)
Language: English
ISBN-10: 1292293187
ISBN-13: 978-1292293189