Melville's Taxation: Finance Act 2018

Description

From the Back Cover “A highly comprehensive, well written book, full of helpful examples, and deservedly secure in its place as the UK’s leading tax textbook” Christopher Coles, University of Stirling “This book is written with students in mind…This approach makes the book a very accessible introduction to the sometimes complex world of taxation” Robert Goddard, Aston Business School Now in its 24th annual edition, Melville’s Taxation continues to be the definitive, market-leading text on UK taxation. Featuring clean, uncluttered prose and a wealth of immensely practical examples, this text is a comprehensive guide for students taking a first-level course in the subject.  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 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 Applied Skills 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. ALAN MELVILLE FCA BSc Cert Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years’ experience of teaching accounting and taxation. Visit www.pearsoned.co.uk/melville for our suite of resources to accompany this textbook:- For instructors: a complete solutions guide and PowerPoint slides for each chapter- For students: A companion website featuring opportunities for extra practice, links to relevant web pages, and additional resources For this edition, the PowerPoint slides and extra practice questions have been provided by Paul Connolly, FCCA, Independent Tax Practitioner, Northampton.