STEP Journal

An exception to the rule

Jonathan Cooke TEP, August 2017

Jonathan Cooke TEP is a Consultant at Humphrey & Co, author of theĀ STEP Accounting GuidelinesĀ and a tutor on the Trust and Estate Accounting workshops for students of the STEP England and Wales Diploma.


STEP Journal August/September 2017. Full issue. An exception to the rule. Jonathan Cooke explains the UK Accrued Income Scheme, whereby capital is taxed as income.

If you are a member, please login to read the full article. If you are not a member, you can find out more about joining STEP here. Non-members can subscribe to the STEP Journal and Trust Quarterly Review (TQR) - see subscribing details.