Alex Millar, Edd Thompson, Laura Fallon
Tolley’s Income Tax covers all pertinent material for an essential tax guide
The latest commentary includes: all relevant provisions of Finance Act; the new tax year basis of assessment for trades and professions and the transitional rules following abolition of basis periods. It also includes detailed regulations on Making Tax Digital for Income Tax, with updates also on discovery assessments, rates and allowances, including Scottish tax rates. Essential for tax practitioners needing updates of tax legislation, case law and practice. Access on Tolley®Library.
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