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 全2件
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.
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