Taxation: Finance Act 2017
By Alan Melville (Author)
Publisher: Pearson Education
Language: English
Dimensions: 7.44 x 1.26 x 9.69 inches
ISBN-10: 1292200804
ISBN-13: 978-1292200804
Print Length: 624 pages
This edition of Taxation: Finance Act 2017 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