This edition brings the book completely up to date with the provisions of the Finance Act 2017, including:Making Tax Digital (MTD)Revised Budget timetableIncome tax in ScotlandCash basis for property businessesEmployee shareholder statusTaxation of termination paymentsThe cash basis thresholdEnabler penaltiesReform of corporate loss reliefCorporate interest expense restrictionIHT main residence nil-rate bandDeemed domicileThis 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.
Dimensions: 189 x 246
Author: Alan Melville
ISBN: 9781292200804
Format: Paperback
Pages: 624