| Title:
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TOLLEY'S TAX ON BUSINESS PROFITS
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| By: |
David Smailes, Alan Dolton, Jon Golding |
| Format: |
Paperback |
| List price:
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£54.50 |
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| ISBN 10: |
1860125328 |
| ISBN 13: |
9781860125324 |
| Publisher: |
LEXISNEXIS UK |
| Edition: |
3rd Revised edition |
| Pages: |
670 |
| Description: |
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. |
| Synopsis: |
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. |
| Publication: |
UK |
| Imprint: |
Tolley Publishing |
| Returns: |
Non-returnable |