This edition brings the book completely up to date with the provisions of Finance Act 2019, including:

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Substantial increase in income tax higher rate threshold

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Revised Scottish income tax limits

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Benefits in kind for electric motor cars

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Capital allowances special rate reduction

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Annual investment allowance temporary increase

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Structures and buildings allowances

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Reform of NICs employment allowance

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Retention of Class 2 NICs

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PPR relief for final period of ownership

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Changes to CGT entrepreneurs’ relief conditions

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Corporate capital losses restriction

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Further extension to freezing of VAT thresholds