Tolley's tax on business profits : a comprehensive guide to Schedule D, Cases I and II on trades and professions carried on by individuals, partnerships and companies
著者
書誌事項
Tolley's tax on business profits : a comprehensive guide to Schedule D, Cases I and II on trades and professions carried on by individuals, partnerships and companies
Tolley, c1997
3rd ed
大学図書館所蔵 件 / 全2件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes index
内容説明・目次
内容説明
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.
目次
- What is trade?
- assessment and payment - preceding year basis
- assessment and payment - current year basis
- assessment and payment - companies
- accounts and computations
- assessable income
- allowable expenditure - general
- allowable expenditure - specific types of expenditure
- capital allowances
- trading losses - Income Tax
- trading losses - Corporation Tax
- partnerships
- trades carried on abroad
- National Insurance contributions
- farming.
「Nielsen BookData」 より
