A simpler system for taxing the self-employed

Summers, K.

A simpler system for taxing the self-employed - 1992 - Solicitors` Journal 136(41) 23 October 1992, 1063; 136(42) 30 October .

Discusses the Inland Revenue proposals for reforming and simplifying the way in which the self-employed, including partnerships, are taxed.


ACCOUNTING YEAR BASIS
CURRENT YEAR BASIS
INSTALLMENTS
SELF EMPLOYED