Best Tax feature 2008
Keith Gordon, barrister considers how the Self Assessment rgime will be irreparably damaged by the rules in Schedule 36 to this years Finance Bill.
Background to Self Assessment
Given that Self Assessment was introduced over twelve years ago for taxpayers other than companies and over nine years ago for companies, it is probably fair to say that most current practitioners have a fair understanding of how the SA rules operate in practice. In short, to use the example of an...