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Accounting for Tax

 
Continuing this series of articles Toni Dyson and Claire Plant of Bourne Business Consulting LLP introduce some of the more complex issues that need to be considered when accounting for deferred tax
 
In this article we draw on our specialist capital allowances and compliance experience to explore deferred tax assets in greater detail.
 
We will recap on how a deferred tax asset arises the recognition of deferred tax assets and the impact of past and future losses on the recognition of such assets.
 
We will also consider the implications of being a singleton company or a member of group of companies on accounting for deferred tax assets.
What is a 'deferred tax asset'?
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