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Into the Light

 
Andy Roberts Deputy Taxation Director Barclays Bank takes the post-tax reporting debate into even more practical realms
 
Further to the two previous articles in The Tax Journal (Issue 702 'Bringing Tax in from the cold' and Issue 711 'Post-Tax Reporting') those who may be new to the concept of post-tax reporting should consider the practical ramifications that a switch from pre- to post-tax shareholder value measurement brings.
 
It was interesting to note that the preceding articles have both come from practice as many of the themes discussed are not the usual focus of tax practices. This often reflects a historic separation between tax planning with all the advice and legislative focus that this encompasses and tax reporting an exercise usually conducted at some altitude...

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