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Vol 21 No 10 Oct/Nov 2016

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Tolley's Tax on Business Profits 4th ed

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ISBN13: 9781860128080
ISBN: 1860128084
Published: December 1998
Publisher: LexisNexis Butterworths
Format: Paperback
Price: Out of print



""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 companies. Includes in depth coverage, with multiple worked examples, of the new current year basis of assessment and transitional provisions Coverage of allowable expenditure much enhanced. Other topics include assessable income, loss reliefs, capital allowances, partnerships and Class 2 and Class 4 national insurance contributions Includes self-assessment and pay and file Numerous worked examples""

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Contents:
""Introduction; 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""