ISBN is

978-1-86012-532-4 / 9781860125324

Tolley's Tax on Business Profits

by

Publisher:Tolley Publishing

Edition:Softcover

Language:English

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About the 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 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.

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