Pay and file

James, J.

Pay and file - 1993 - CSW - The Property Week 45(7) 18 November 1993, 62(1) .

Discusses pay and file introduced by the Finance Act 1990 operative from 30 September 1993. It requires a company to estimate and pay its tax liability within nine months of its accounting year end and submit detailed computations three months earlier.


PAY AND FILE
TAX LIABILITY