Abstract
The consolidating and rewriting statutes, ITTOIA (2.10), ITA 2007 and CTA 2009 eliminated the classification of income under the previous schedules and cases, Schedule D Case VI being particularly relevant to this chapter. Although the basic rules have largely continued, each type of income taxable under miscellaneous profits is now specified in law, rather than swept up by exception.
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© 2013 Fiscal Services Ltd
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Sinclair, W., Lipkin, B. (2013). Miscellaneous aspects. In: Tax Guide 2013–2014. Palgrave Macmillan, London. https://doi.org/10.1057/9781137315298_15
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DOI: https://doi.org/10.1057/9781137315298_15
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-32725-6
Online ISBN: 978-1-137-31529-8
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