1. Mr Alfred Gazelle is an accountant who carries on his profession as a sole practitioner. He appeals against assessments to income tax on his professional profits under Case II of Schedule D for the years 1989/90 to 1991/92 inclusive. The amount of the assessments was computed by reference to the Appellant’s accounts for the years 1988, 1989 and 1990 severally ending on 31 May.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.