登入選單
返回Google圖書搜尋
Tolley's Tax on Business Profits
David SmailesAlan DoltonJon Golding
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, 1997
ISBN18601253289781860125324
URLhttp://books.google.com.hk/books?id=eITBAAAACAAJ&hl=&source=gbs_api
註釋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 enterprises. It includes in-depth coverage, with mutiple worked examples, of the new current year basis of assessment and transitional provisions. Coverage of expenditure is enhancd, and other topics covered in this edition include: assessable income; loss reliefs; capital allowances; partnerships; and class 2 and 4 National Insurance contributions.