Online Library TheLib.net » Taxation: Finance Act 2017
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.
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