Melville's Taxation: Finance Act 2018

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