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Authors.
Where the time taken by an author of a literary or artistic work to complete the work exceeds twenty-four months, the author may elect to treat any lump sum amount received by the author in a tax year on account of royalties in respect of the work as having been received in that tax year and the preceding two tax years in equal proportions.
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We provide multiple practice sessions specifically designed to help aspiring lawyers prepare effectively for the Law GAT (Graduate Assessment Test) as per outline.
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