Author Description

This book presents a comprehensive guide to the legislation, case law and practice concerning the charge to tax under Schedule D, Cases I and II on trades and professions carried on by individuals, partnerships and companies. Up-to-date as at 1st Oct 1992, this book includes relevant provisions of both 1992 Finance Actts and also includes later material where significant. Each chapter covers a specific topic which may be read individually or as part of the whole so that the reader can build up a clear and full picture of all aspects involved with the taxation of trades and professions, or refer to particular sections as necessary. Numerous worked examples are given and detailed index and Tables of Statutes and Cases are included.