Income from businesses and professions

Walter Sinclair

Chapter 11 in Tax Guide 2001–2002, 2001, pp 132-171 from Palgrave Macmillan

Abstract: Abstract The profits from trades, professions and vocations are normally assessed under Schedule D Case I (trades) and Schedule D Case II (professions and vocations). There are certain special rules which apply to partnerships (Chapter 12) and companies (Chapter 13).

Keywords: Base Period; Capital Gain; Special Rule; Capital Expenditure; Industrial Building (search for similar items in EconPapers)
Date: 2001
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DOI: 10.1057/9780230505445_11

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