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Tolley's Tax on Business Profits
David Smailes
Glyn Saunders
Gary B. Mackley-Smith
其他書名
A Comprehensive Guide to Schedule D, Cases I and II on Trades and Professions Carried on by Individuals, Partnerships and Companies
出版
Tolley
, 1996
主題
Law / Military
ISBN
0854599126
9780854599127
URL
http://books.google.com.hk/books?id=TSypOQAACAAJ&hl=&source=gbs_api
註釋
Covering all aspects of income tax and corporation tax charge on business profits applying to individuals, partnerships and companies, this text includes advice on basis periods, loss reliefs, capital allowances and National Insurance. The text includes: expert interpetation of the legislation; comprehensive coverage of the case law - on which the taxation of trade is heavily reliant; and Inland Revenue guidance from their Internal Revenue Manuals and other sources such as leaflets, statements of practice, Tax Bulletins and other releases. This edition includes a new chapter on current year basis assessment, and deals comprehensively with self assessment.
