9.4 Hitesh has been trading for many years, preparing accounts to 31 January each year. His last...
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9.4 Hitesh has been trading for many years, preparing accounts to 31 January each year. His last full year of trading is the year to 31 January 2009. Identify the basis periods for the last three tax years in each of the following cases:
Date of cessation Final set of accounts
(a) 31 May 2009 4 months to 31 May 2009
(b) 31 March 2010 14 months to 31 March 2010
(c) 30 April 2010 15 months to 30 April 2010
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