Business profits
Contents:
- 3-250 Relief for fluctuating profits (farming and market gardening; creative artists): from 2016–17
- 3-255 Relief for fluctuating profits (farming and market gardening; creative artists): up to 2015–16
- 3-260 Cash basis for small businesses
- 3-265 Trade profits: deductions allowable at a fixed rate
- 3-270 Limited liability partnerships: salaried members
- 3-275 Car hire: leases starting from 6 April 2009
- 3-280 Car hire: leases starting before 6 April 2009
- 3-285 Self-employment Income Support Scheme