Melville’s Taxation Finance Act 2019, authored by Alan Melville and published in its 25th edition on July 19, 2019, is a comprehensive resource that brings the subject matter completely up to date with the provisions of the Finance Act 2019. This book covers numerous significant updates, including:
- A substantial increase in the income tax higher rate threshold
- Revised Scottish income tax limits
- Benefits in kind for electric motor cars
- Capital allowances with a special rate reduction
- An annual investment allowance that has been temporarily increased
- Structures and buildings allowances
- Reforms to the National Insurance Contributions (NICs) employment allowance
- The retention of Class 2 NICs
- PPR relief for the final period of ownership
The book, measuring 7.44 x 1.41 x 9.69 inches and comprising 632 pages, is published by Pearson with ISBN-10: 1292293187 and ISBN-13: 978-1292293189.
