This is a review of the new self-assessment rules and the change to the current-year assessment basis for businesses introduced by the Finance Act 1994. It incorporates relevant provisions of the Finance Act 1995, explains how to avoid pitfalls, and highlights tax-planning opportunities.
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This is a review of the new self-assessment rules and the change to the current-year assessment basis for businesses introduced by the Finance Act 1994. It incorporates relevant provisions of the Finance Act 1995, explains how to avoid pitfalls, and highlights tax-planning opportunities.
Read Less
