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Finance
Taxation changes - are you ready?
  1. Peter Houghton

    Peter Houghton is a tax manager with Coopers and Lybrand. The views expressed in this article are Mr Houghton's and not necessarily those of the company.

Abstract

AS discussed in an earlier issue, the Government has begun a complete reform of the system for dealing with personal tax (Trickey 1994). The new system concentrates on two main areas - self assessment and a current year basis of assessment. This article looks at the new current year basis of assessment and the significant impact the changes have on the way in which partnerships are taxed.

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