Publisher's Synopsis
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.
