Tolley's Simplified Assessing Author:Nigel A. Eastaway, Jim Matthews, Jan Matthews This is a comprehensive and detailed review of the new self-assessment rules and the change of the current year basis of assessment for business, introduced by the Finance Act 1994. Worked examples help to illustrate complex points. Pitfalls and planning opportunities are highlighted. This edition now includes coverage of: Schedule D Cases I and... more » II; Schedule D Cases II to VI; loss relief; capital allowances; double tax relief; partnerships; companies, directors and employees; trustees, settlements and estates; notices, returns, records, claims and elections, etc; assessments to tax; finality and certainty; revenue enquiry powers; discovery; payment and repayment of tax; surcharges, interest, penalties and repayment supplement; appeals, collection and recovery; planning and anti-avoidance; table of cases; and table of statutes.« less