978-1-86012-525-6 / 1860125255

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About the book:

In-depth and detailed coverage of the recent self-assessment rules and the change to the current year basis of assessment for businesses introduced by the Finance Act 1994 is provided in this text. It highlights tax planning opportunities and explains how to avoid the pitfalls, and includes sections on companies and trusts. The text also incorporates the relevant provisions of the Finance Acts 1995 and 1997.

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