John Newth

A satisfactory conclusion

Readers may recollect my article 'Another Trap to Avoid', published on 4 October 2001 at page 13. This concerned the rather unusual, but not unknown situation, where a taxpayer has both employment and self employment within the same National Insurance contributions year and pays Class 1, Class 2 and Class 4 contributions during the same year.

Further to Malcolm Gunn's excellent article on Schedule D expenses in Taxation, 27 June 2002, I would like to make two points.