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Shaun Mary, Partner

‘Basis period’ reforms will impact on most legal practices

Shaun Mary
2 min read

The long-delayed HMRC reforms which will see sole traders, partnerships and LLPs assessed for tax on a ‘tax year basis’ are finally due to come into effect in April 2024 – but those practices whose current accounting year-end does not coincide with the tax year need to start thinking about how they are going to cope with the change sooner rather than later.

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