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Tolley's Accounting for Tax Professionals Third edition
Author:
David Collison
Publisher:
Tolley
Tolley's Accounting for Tax Professionals offers an accessible guide to the accounting rules relevant to the work of a tax professional in the UK.
Published: 30 October, 2023
Why should you buy Tolley's Accounting for Tax Professionals Third edition
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