Taxation Finance Act

Authors: Alan Melville Publisher: Pearson Edition: 25 Publish Year: 2019 ISBN: 9781292293189 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