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Tolley's Accounting for Tax Professionals, 3rd Edition

Tolley's Accounting for Tax Professionals, 3rd Edition

Tolley's Accounting for Tax Professionals, 3rd Edition

Author: David Collison
Publisher: LexisNexis U.K.
ISBN: 9780754559795

Previous Edition ISBN: 9780754557951
Published In: October 2023
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 1,428.00

HKD 1,385.16 Save HKD 42.84 (3%)

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Description
Contents

Details

Tolley's Accounting for Tax Professionals is an essential guide to the accounting rules relevant to the work of a tax professional in the UK. Designed specifically for busy tax practitioners, the Second edition of this highly regarded handbook discusses how the tax charge is based on accounting principles. It explains those principles and the particular requirements of Financial Reporting Standards, as they apply to sole traders and partnerships, as well as companies.

New for the 3rd edition

2022 Supreme Court declaration of the “Golden Rule” that tax follows accounting standards: Revenue and Customs Commissioners v NCL Investments
Additional material on company distributions
Relaxation of rules for micro-entities
Deferred tax provision for imposition of a minimum tax charge

Preface

Abbreviations and References

Table of Financial Reporting Standards

Part 1: How is Profit Taxed?

1.

What is Profit?

2.

How Profit is Taxed

3.

The Cash Basis

4.

Profits of a Non-trading Business

5.

Gains

Part 2: Deferred Tax

6.

Why Deferred Tax?

7.

Calculating Deferred Tax

8.

Disclosure of Deferred Tax

Part 3: Accounting Principles and the FRS Regime

9.

FRS Regime

10.

Concepts and Pervasive Principles

11.

Stock ('Inventories') and Work in Progress

12.

Provisions

13.

Tangible Fixed Assets

14.

Investments

15.

Intangible Fixed Assets

16.

Revenue and Expenditure

17.

Foreign Currency

18.

Financial Instruments as Assets and Liabilities

19.

Leases

20.

Dividends

21.

The Format of Accounts

22.

Change in Accounting Policy

23.

Errors, Mistakes and Changes in Estimates

Part 4: Accounting Terms

Glossary of Accounting Terms

Index

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