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



* Substantial increase in income tax higher rate threshold

* Revised Scottish income tax limits

* Benefits in kind for electric motor cars

* Capital allowances special rate reduction

* Annual investment allowance temporary increase

* Structures and buildings allowances

* Reform of NICs employment allowance

* Retention of Class 2 NICs

* PPR relief for final period of ownership

* Changes to CGT entrepreneurs' relief conditions

* Corporate capital losses restriction

* Further extension to freezing of VAT thresholds