This edition fully updates the book in accordance with the provisions of the Finance Act 2019, including:
- Significant increase in the tax cap for the higher income bracket
- Revised Scottish income tax limits
- Benefits in kind for electric cars
- Reduction of the special rate for capital allowances
- Temporary increase in the annual investment allowance
- Structures and buildings allowances
- Reform of the NICs employment allowance
- Retention of Class 2 NICs
- Protection from Principal Private Residence Relief for the final ownership period
- Changes to CGT relief conditions for entrepreneurs
- Limitation on corporate capital losses
- Further extension of VAT threshold suspension
Pages: 624, Dimensions: 18.9x18.9cm
Manufacturer
Specifications
- Author
- Alan Melville
- Publisher
- Pearson
- Language
- English
- Subtitle
- Finance Act 2019
- Cover
- Soft
- Number of Pages
- 624
- Publication Date
- 2019
- Dimensions
- 17x24 cm
- ISBN-13
- 9781292293189
Book Type
- Diversity, Equity & Inclusion (DEI)
- No
Important information
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