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| Tekijä: | Monk, D. |
| Otsikko: | Self-assessment and the current year basis: how will it work? |
| Lehti: | Management Accounting (London)
1994 : SEP, VOL. 72:8, p. 52-54 |
| Asiasana: | MANAGEMENT ACCOUNTING FINANCE TAXATION |
| Kieli: | eng |
| Tiivistelmä: | The 1994 Finance Act introduces a comprehensive new tax system which has been described as the most fundamental change to the system of taxation since the introduction of PAYE. The proposals will affect everyone who makes a tax return, particularly the self-employed but also directors, employees and pensioners with complicated tax affairs. In this article David Monk gives an overview of the key aspects of the new system. |
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