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:
ICAEW Certificate Level, Principles of Taxation; ACCA Fundamentals Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA Diploma Stage, Taxation; AAT Professional Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation; Business Taxation and Accounting Principles; AIA Foundation Level, Auditing and Taxation; IFA Level 4, Tax for SMEs.
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