|Book Title||Taxation: Finance Act 2017 23rd Edition, by Alan Melville PDF|
|Title:||Taxation; Finance Act 2017|
This edition brings the book completely up to date with the provisions of the Finance Act 2017, including:
• Making Tax Digital (MTD)
• Revised Budget timetable
• Income tax in Scotland
• Cash basis for property businesses
• Employee shareholder status
• Taxation of termination payments
• The cash basis threshold
• Enabler penalties
• Reform of corporate loss relief
• Corporate interest expense restriction
• IHT main residence nil-rate band
• Deemed domicile
This book will be of value to both undergraduate and professional students of business and accounting, and will be particularly useful for students preparing for the following examinations
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