Taxation: Finance Act 2016, 22/E

Alan Melville



Now in its 22nd annual edition, Melville’s Taxation continues to be the definitive, market-leading text on UK taxation. Featuring clean, uncluttered prose and a wealth of immensely practical examples, this text is a comprehensive guide for students taking a first level course in the subject.
This edition brings the book completely up to date with the provisions of the Finance Act 2016, including:

• Simple assessment
• Personal savings allowance
• Dividend allowance
• Restricted relief on buy-to-let loan interest
• Replacement domestic items relief
• Trivial BIKs exemption
• Extension to farmers' averaging
• Tapering of pensions annual allowance
• Revised rates of CGT
• CGT investors' relief
• IHT main residence nil-rate band
• Revised domicile rules

目录截图：







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