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Cash basis accounting - representations

Representations from ICAEW's Tax Faculty related to cash basis accounting in the UK tax regime.

ICAEW REP 173/16


Business income tax: Simplified cash basis for unincorporated property businesses

ICAEW REP 172/16


MTD- Simplifying tax for unincorporated businesses

ICAEW REP 113/16


Simplifying tax for the future: a consultation on our future strategy