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