23RD EDITION (2016/17) RELEASED AUGUST 1ST 2016 - CLICK HERE
- the 23rd edition of this textbook was released at the start of August 2016 and is now available for purchase from the publisher's website or via Amazon.co.uk
25% OFF - direct sale student/academic pricing details can be found here.
- changes in the new edition include:
- complete revision of the book for both of the 2016 Budget and Finance Act including:
- changes to personal and age related income tax allowances;
- implementation of the new dividend allowance and new rates of tax on dividends earned in excess of this amount;
- significant cuts to the rates of capital gains tax (other than for residential property transactions);
- implementation of a new CGT relief for gains made when holding shares in unlisted companies;
- changes to the non-residential stamp duty land tax basis - to a slice style systems ;
- implementaiton of an 'additional property' 3% surcharge rate for SDLT on transactions of residential property;
- adjustments required related to the Business Tax Roadmap published alongside the Budget 2016;
- updates resulting from the progress of the BEPS Action Plan and their implementaiton in the UK;
- outline details of important changes that were announced in the Budget 2016 but will not apply until at least April 2017.