TAXATION FINANCE ACT 2018
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This edition brings the book completely up to date with the provisions of Finance (No.2) Act 2017 and Finance Act 2018, including:* Making Tax Digital (MTD) developments* Scottish rates of income tax* Reduction in the dividend allowance* Gift Aid donor benefit rules* Cash basis for property income* Mileage rates for landlords* Reforms to venture capital schemes* Increase in the diesel supplement* Increase in R&D expenditure credit* Freezing of indexation allowance* Reform of corporation tax loss relief* Freezing of VAT registration threshold.By Alan Melville