Melville's Taxation: Finance Act 2018

Download or read book Melville's Taxation: Finance Act 2018 written by Alan Melville and published by Pearson UK. This book was released on 2018-08-15 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition brings the book completely up to date with the provisions of Finance (No.2) Act 2017 and Finance Act 2018, including: • Making Tax Digital (MTD) developments • Scottish rates of income tax • Reduction in the dividend allowance • Gift Aid donor benefit rules • Cash basis for property income • Mileage rates for landlords • Reforms to venture capital schemes • Increase in the diesel supplement • Increase in R&D expenditure credit • Freezing of indexation allowance • Reform of corporation tax loss relief • Freezing of VAT registration threshold