![David Carter](/sites/default/files/styles/medium/public/2023-02/david_carter.jpg?itok=MZV_HQOD)
David Carter
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of...
Image:© Getty images/iStockphoto The government announced in the Autumn Budget 2021 that basis periods for income tax p...