000 00764cab a2200229 4500
001 ABS53863
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u6988
041 _aeng
100 _aDedman, A.
245 4 _aThe effect of the switch to a current year basis for schedule D income tax
260 _c1995
350 _a0
490 _aFarm Management
_v9(3) Autumn 1995, 105-114(10)
520 _aExamines some effects and implications of the switch from assessing income from a trade on a prior year basis to a current year basis (effective from 1997/8) for the purposes of taxation.
650 _aINCOME TAX
650 _aSCHEDULE D CASE I
650 _aSELF-ASSESSMENT
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c4160
_d4160