Cite
Sections 17-18 and Schedules 4-5: cash basis for small businesses and fixed rate deductions for expenses.
MLA
Gravestock, Peter. “Sections 17-18 and Schedules 4-5: Cash Basis for Small Businesses and Fixed Rate Deductions for Expenses.” British Tax Review, no. 4, July 2013, pp. 401–05. EBSCOhost, widgets.ebscohost.com/prod/customlink/proxify/proxify.php?count=1&encode=0&proxy=&find_1=&replace_1=&target=https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&scope=site&db=edo&AN=91881503&authtype=sso&custid=ns315887.
APA
Gravestock, P. (2013). Sections 17-18 and Schedules 4-5: cash basis for small businesses and fixed rate deductions for expenses. British Tax Review, 4, 401–405.
Chicago
Gravestock, Peter. 2013. “Sections 17-18 and Schedules 4-5: Cash Basis for Small Businesses and Fixed Rate Deductions for Expenses.” British Tax Review, no. 4 (July): 401–5. http://widgets.ebscohost.com/prod/customlink/proxify/proxify.php?count=1&encode=0&proxy=&find_1=&replace_1=&target=https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&scope=site&db=edo&AN=91881503&authtype=sso&custid=ns315887.