Income from businesses and professions
Walter Sinclair
Chapter 11 in Tax Guide 2000–2001, 2000, pp 132-170 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; Capital Expenditure; Industrial Building; Taxable Profit (search for similar items in EconPapers)
Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59579-8_11
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DOI: 10.1057/9780230595798_11
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