Buch, Englisch, 390 Seiten, Format (B × H): 149 mm x 229 mm
Buch, Englisch, 390 Seiten, Format (B × H): 149 mm x 229 mm
ISBN: 978-0-7545-5979-5
Verlag: LexisNexis UK
Designed specifically for busy tax practitioners, the third edition discusses how the tax charge is based on accounting principles. In addition, it explains the particular requirements of Financial Reporting Standards, as they apply to sole traders, partnerships and companies.
What’s new:
* 2022 Supreme Court declaration of the “Golden Rule” that tax follows accounting standards: Revenue and Customs Commissioners v NCL Investments
* Additional material on company distributions
* Relaxation of rules for micro-entities
* Deferred tax provision for imposition of a minimum tax charge
Zielgruppe
Tax professionals working in small and mid-tier firms; Tax students who are close to finishing their qualification; Tax professionals interested in accounting principles and who don’t specialise in accounting
