Reform of taxation of the self-employed
Language: English Series: Law Society`s Gazette ; 88(38) 23 October 1991, 17-19(3)Publication details: 1991Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS45371 (Browse shelf(Opens below)) | 1 | Available | 52571-1001 |
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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.