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