000			00897cab a2200229 4500
001			ABS45371
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u52571
041			_aeng
100			_aWilliams, D.
245			_aReform of taxation of the self-employed
260			_c1991
350			_a0
490			_aLaw Society`s Gazette _v88(38) 23 October 1991, 17-19(3)
520			_aDiscusses 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.
650			_aPARTNERSHIPS
650			_aSELF-EMPLOYED
650			_aSOLE PRACTITIONERS
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c32530 _d32530