Melville's Taxation: Finance Act 2018 by Alan Melville
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