The new system for taxing professional businesses: what is meant by 'true and fair view'? (Record no. 60724)

MARC details
000 -LEADER
fixed length control field 00796cam a2200145 4500
001 - CONTROL NUMBER
control field ABS61038
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u101592
245 #4 - TITLE STATEMENT
Title The new system for taxing professional businesses: what is meant by 'true and fair view'?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement Inland Revenue Tax Bulletin
Volume/sequential designation (38) December 1998, 606-615(10)
520 ## - SUMMARY, ETC.
Summary, etc. Guidance note on the changes introduced by the Finance Act 1998 to the way in which the profits of professional businesses are calculated for tax purposes. Professional practices can no longer compute their profits on a cash or conventional basis but must adopt a basis which gives a 'true and fair view' of profits. Refers to case law and gives examples of calculations.
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 05/11/1999   ABS61038 101592-1001 06/08/2019 1 06/08/2019 Journal article