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Practical points 2019 - Business tax

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in policy, practice and legislation related to business taxes and reliefs, including: capital allowances; cash basis; corporation tax; entrepreneurs relief; and self-employed taxation. These brief practical points are published each month in the faculty's magazine TAXline.

Contributed by Terry Jordan writing in Brass Tax, published by BKL

One-day accounting periods are relatively commonplace in administrations and liquidations.