This edition brings the book completely up to date with the provisions of Finance Act , includingSubstantial increase in income tax higher rate threshold Revised Scottish income tax limits Benefits in kind for electric motor cars Capital allowances special rate reduction Annual investment allowance temporary increase Structures and buildings allowances Reform of NICs employment allowance Retention of ClassNICs PPR relief for final period of ownership Changes to CGT entrepreneurs relief conditions Corporate capital losses restriction Further extension to freezing of VAT thresholds

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