Melville's Taxation: Finance Act 2019

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