Taxation: Finance Act 2017

Abstract

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 Taxation and Accounting Principles, AIA Foundation Level, Auditing and Taxation, IFA Level 4, Tax for SMEs.