000 00930cam a2200217 4500
001 WB4006-17
008 040211n2004 000 0 eng u
035 _a(Sirsi) u125111
245 _aSurveyors tax bill changes
260 _c2004
490 _aEstates Gazette
_v(0405) 31 January 2004, 35(1)
520 _aSurveyors face significant increases in their tax bills, following changes to the way professional services firms account for work in progress. Profit on equity partner time will be recognised while work is in progress, whereas existing arrangements mean tax is not levied until the bill has been delivered. This could present problems for work carried out in this financial year but not billed until the next.
590 _aWB
590 _aWB
650 _aPROFESSIONAL FEES
650 _aTAX REFORM
650 _aWORK IN PROGRESS
650 _aPROFESSIONAL CHARGES
690 _aTAXATION
942 _n0
999 _c117015
_d117015