Anthony Stobart, Treasurer of the CIOT's London Branch and a Senior Manager in the Corporate Transactions Services group, Deloitte & Touche, outlines the rules relevant to tax with regards to general provisions
Anthony Stobart Treasurer of the CIOT's London Branch and a Senior Manager in the Corporate Transactions Services group Deloitte & Touche outlines the rules relevant to tax with regards to general provisions
It is a widely held view that general provisions are disallowable for corporation tax purposes. What is the basis for this?
The starting point is in Finance Act 1998 s 42 which requires that 'for the purposes of Case I or II of Schedule D the profits of a trade profession or vocation must be computed on an accounting basis which gives a...
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Anthony Stobart, Treasurer of the CIOT's London Branch and a Senior Manager in the Corporate Transactions Services group, Deloitte & Touche, outlines the rules relevant to tax with regards to general provisions
Anthony Stobart Treasurer of the CIOT's London Branch and a Senior Manager in the Corporate Transactions Services group Deloitte & Touche outlines the rules relevant to tax with regards to general provisions
It is a widely held view that general provisions are disallowable for corporation tax purposes. What is the basis for this?
The starting point is in Finance Act 1998 s 42 which requires that 'for the purposes of Case I or II of Schedule D the profits of a trade profession or vocation must be computed on an accounting basis which gives a...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
