Tolley's Yellow and Orange Handbook Supplement 2015-2016

Tolley's Yellow and Orange Handbook Supplement 2015-2016
Tolley's Yellow and Orange Handbook Supplement 2015-2016
9780754553533
30/12/2015
2015-16
£49.95
Supplement
LexisNexis

Tolley's Yellow and Orange Handbook Supplement 2015-16 is an updated companion text to complement Tolley's Yellow and Orange Tax Handbooks with amendments from Finance (no 2) Act 2015.

Containing full chapters and parts of the Finance (no 2) Act that amended sections of the Yellow and Orange Tax Handbooks appear in, this title ensures tax practitioners have consolidated, up-to-date UK tax legislation in an easy to use, single volume.

The Supplement will be updated after Finance (No 2) Act 2015 and is expected to include provisions on, inter alia:
* Tax and VAT lock
* Personal allowance and NMW alignment
* Corporation Tax rate reduction to 18% from 2020 (phased)
* Permanent 200k annual investment allowance
* IHT additional nil-rate band for family home (phased between 2017 and 2020) to achieve max 500k band, with surviving spouse transfer
* Bank surcharge and disallowance of compensation payments
* Further pensions and venture capital changes
* Loan relationships and derivative contracts - vast modernisation package
* New vehicle excise duty structure
* Direct recovery of tax debts from bank accounts

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