Reform of taxation of the self-employed
Williams, D.
Reform of taxation of the self-employed - 1991 - Law Society`s Gazette 88(38) 23 October 1991, 17-19(3) .
Discusses the Inland Revenue consultative document "A simpler system for taxing the self-employed", which suggests substantial changes in the way self-employed people, both sole traders and partnerships, are taxed, with a move from the preceding year basis of assessment to either current year or accounting period basis. Includes examples.
PARTNERSHIPS
SELF-EMPLOYED
SOLE PRACTITIONERS
Reform of taxation of the self-employed - 1991 - Law Society`s Gazette 88(38) 23 October 1991, 17-19(3) .
Discusses the Inland Revenue consultative document "A simpler system for taxing the self-employed", which suggests substantial changes in the way self-employed people, both sole traders and partnerships, are taxed, with a move from the preceding year basis of assessment to either current year or accounting period basis. Includes examples.
PARTNERSHIPS
SELF-EMPLOYED
SOLE PRACTITIONERS