The effect of the switch to a current year basis for schedule D income tax
Dedman, A.
The effect of the switch to a current year basis for schedule D income tax - 1995 - Farm Management 9(3) Autumn 1995, 105-114(10) .
Examines some effects and implications of the switch from assessing income from a trade on a prior year basis to a current year basis (effective from 1997/8) for the purposes of taxation.
INCOME TAX
SCHEDULE D CASE I
SELF-ASSESSMENT
The effect of the switch to a current year basis for schedule D income tax - 1995 - Farm Management 9(3) Autumn 1995, 105-114(10) .
Examines some effects and implications of the switch from assessing income from a trade on a prior year basis to a current year basis (effective from 1997/8) for the purposes of taxation.
INCOME TAX
SCHEDULE D CASE I
SELF-ASSESSMENT