Tax on Business Profits Dolton, Alan; Smailes, David and Golding, Jon

$ 201.69

Publisher : Bloomsbury Professional; 4th edition (August 1, 1998)
Language : English
Paperback : 730 pages
ISBN-10 : 184592696X
ISBN-13 : 978-1845926960
Dimensions : 5.87 x 1 x 9.02 inches

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This book examines the legislation, case law and practice concerning the charge to tax under Schedule D, Cases I and II on trades and professions carried on by individuals, partnerships and companies.

The book includes in depth coverage, with multiple worked examples, of the new current year basis of assessment and transitional provisions, and the coverage of allowable expenditure is much enhanced. Other topics include assessable income, loss reliefs, capital allowances, partnerships and Class 2 and Class 4 national insurance contributions.

9781845926960

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