Tolleys Tax On Business Profits

Download or read book Tolley's Tax on Business Profits written by David Smailes and published by Hyperion Books. This book was released on 1996 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering all aspects of income tax and corporation tax charge on business profits applying to individuals, partnerships and companies, this text includes advice on basis periods, loss reliefs, capital allowances and National Insurance. The text includes: expert interpetation of the legislation; comprehensive coverage of the case law - on which the taxation of trade is heavily reliant; and Inland Revenue guidance from their Internal Revenue Manuals and other sources such as leaflets, statements of practice, Tax Bulletins and other releases. This edition includes a new chapter on current year basis assessment, and deals comprehensively with self assessment.