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Melville's Taxation: Finance Act 2019 - Paperback Book - by Alan Melville - 9781292293189 - Pearson Education Limited
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About this product
AuthorAlan Melville
Cover TypeSoft Cover
PublisherPearson Education Limited
LanguageEnglish
Year2019
ISBN/ISSN9781292293189
Product description
Dimensions: 18.8cm x 24.5cm x 3.4cm - 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