We will be closed from 5pm BST on Friday 1st May for the Early May bank holiday, re-opening at 8.30am BST on Tuesday 5th May. Any orders placed during this period will be processed when we re-open.

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 invididuals, partnerships and companies. Included is coverage of the year basis of assessment on transitional provisions.