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Tax on Business Profits
Alan Dolton
David Smailes
Jon Golding
出版
Bloomsbury Academic
, 1998-08-01
主題
Law / General
ISBN
184592696X
9781845926960
URL
http://books.google.com.hk/books?id=oiN7tAEACAAJ&hl=&source=gbs_api
註釋
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.
