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.

Summary:

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.

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