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