Taxation.pdf
Taxation false By:Alan Melville Published on 2017-07-26 by Pearson Higher Ed 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 Ta...