Publisher's Synopsis
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
