Paul Morton Head of Group Tax Reed Elsevier Group plc 1 in the second of two articles on this topic asks what the relationship should be between business profits tax and the accounts
This article is the second of two articles on the merits and demerits of the alignment of business profits tax and accounts. On page 11 John Cullinane outlines his ideas and below is my contribution to the debate.
Starting from first principles
In recent years the tax base in the UK for incorporated businesses has become to some extent more closely aligned with the accounts partly as a result of changes in primary legislation and partly through case law. In future...
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Paul Morton Head of Group Tax Reed Elsevier Group plc 1 in the second of two articles on this topic asks what the relationship should be between business profits tax and the accounts
This article is the second of two articles on the merits and demerits of the alignment of business profits tax and accounts. On page 11 John Cullinane outlines his ideas and below is my contribution to the debate.
Starting from first principles
In recent years the tax base in the UK for incorporated businesses has become to some extent more closely aligned with the accounts partly as a result of changes in primary legislation and partly through case law. In future...
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:
