Corporation Tax Guidance

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Latest Guidance
Corporation_tax_img2
27 Jun 2019

IntroductionFRS 102 , s 29 sets out the recognition, measurement, presentation and disclosure requirements for both current and deferred tax. The section also includes...

Corporation_tax_img
27 Jun 2019

IntroductionTax legislation for companies requires that the profits of a trade are calculated in accordance with generally accepted accountancy practice (GAAP), subject...

Corporation_tax_img
27 Jun 2019

Tax professionals will often be asked to provide input into the financial statement work undertaken by audit professionals. This guidance note is intended to give an...

Corporation_tax_img10
27 Jun 2019

Calculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or...

Corporation_tax_img2
27 Jun 2019

IntroductionFRS 102  requires deferred tax to be recognised in certain transactions that would not have given rise to deferred tax under old UK GAAP (FRS 19 ), and it has...

Latest Guidance
Corporation_tax_img2
Corporation Tax

IntroductionFRS 102 , s 29 sets out the recognition, measurement, presentation and disclosure requirements for both current and deferred tax. The section also includes...

Corporation_tax_img
Corporation Tax

IntroductionTax legislation for companies requires that the profits of a trade are calculated in accordance with generally accepted accountancy practice (GAAP), subject...

Corporation_tax_img
Corporation Tax

Tax professionals will often be asked to provide input into the financial statement work undertaken by audit professionals. This guidance note is intended to give an...

Corporation_tax_img10
Corporation Tax

Calculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or...

Corporation_tax_img2
Corporation Tax

IntroductionFRS 102  requires deferred tax to be recognised in certain transactions that would not have given rise to deferred tax under old UK GAAP (FRS 19 ), and it has...