Averaging of profits
Language: English Series: Taxation ; 119(3092) 10 April 1987, 34-37(3)Publication details: 1987Subject(s): Summary: The author deals with the Finance Act 1978 s28 , relating to farming carried out by persons other than corporate bodies. Uses worked examples to explain the mechanics of relief for fluctuating profits, and circumstances which make it beneficial to claim.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS37758 (Browse shelf(Opens below)) | 1 | Available | 6614-1001 |
The author deals with the Finance Act 1978 s28 , relating to farming carried out by persons other than corporate bodies. Uses worked examples to explain the mechanics of relief for fluctuating profits, and circumstances which make it beneficial to claim.