Isbn: 9781334408892 - excess profits duty and the cases decided thereon (classic reprint) (3 risultati)

PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000.

PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000.

Paperback. Condizione: New. Print on Demand. This book is the definitive guide to the Excess Profits Duty (EPD) introduced in 1915 to help offset government expenditure during the Great War. The EPD had a significant impact on all trades and businesses in the UK and the author's aim is to provide all that is needed to understand and manage the complexities of the legislation behind the duty. This includes an explanation of the types of businesses the duty impacts, what the chargeable profits are, the basis of assessment, and how to account for specific items. It also includes a look at the provisions of the Munitions of War Acts, which placed limitations on the profits of companies producing war materials, and the methods of computing Capital employed during the accounting period for businesses which have capital of a comparatively small amount. The author provides a thorough overview of this important aspect of UK taxation during the Great War. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item.…