Accounting Principles for Tax Purposes 5th ed (eBook)
ISBN13: 9781780436319
Published: May 2014
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: eBook
(ePub)
Price: Out of print
The amount of VAT charged may change depending on your location of use.
The sale of some eBooks are restricted to certain countries. To alert you to such restrictions, please select the country of the billing address of your credit or debit card you wish to use for payment.
Sale allowed in
Afghanistan ,
Albania,
Algeria,
American Samoa,
Andorra,
Angola,
Anguilla,
Antigua and Barbuda,
Argentina,
Armenia,
Aruba,
Australia,
Austria,
Azerbaijan,
Bahamas,
Bahrain,
Bangladesh,
Barbados,
Belarus,
Belgium,
Belize,
Benin,
Bermuda,
Bhutan,
Bolivia,
Bonaire, Saint Eustatius and Saba,
Bosnia and Herzegovina,
Botswana,
Brazil,
Brunei Darussalam,
Bulgaria,
Burkina Faso,
Burundi,
Cambodia,
Cameroon,
Canada,
Cape Verde (Cabo Verde),
Cayman Islands,
Central African Republic,
Chad,
Chile,
China,
Christmas Island,
Cocos (Keeling) Islands,
Colombia,
Comoros,
Congo, The Democratic Republic Of The,
Cook Islands,
Costa Rica,
Croatia,
Cuba,
Curaçao,
Cyprus,
Czech Republic,
Denmark,
Djibouti,
Dominica,
Dominican Republic,
Ecuador,
Egypt,
El Salvador,
Equatorial Guinea,
Eritrea,
Estonia,
Ethiopia,
Falkland Islands (Malvinas),
Faroe Islands,
Fiji,
Finland,
France,
French Guiana,
French Polynesia,
French Southern Territories,
Gabon ,
Gambia,
Georgia,
Germany,
Ghana,
Gibraltar,
Greece,
Greenland,
Grenada,
Guadeloupe,
Guam,
Guatemala,
Guernsey,
Guinea,
Guinea-Bissau,
Guyana,
Haiti,
Heard Island and Mcdonald Islands,
Honduras,
Hong Kong,
Hungary,
Iceland,
India,
Indonesia,
Iran, Islamic Republic Of,
Iraq,
Ireland,
Israel,
Italy,
Ivory Coast (Côte d'Ivoire),
Jamaica,
Japan,
Jersey,
Jordan,
Kazakhstan,
Kenya,
Kiribati,
Korea, Democratic Peoples Republic Of,
Korea, Republic Of,
Kuwait,
Kyrgyzstan,
Lao Peoples Democratic Republic ,
Latvia,
Lebanon,
Lesotho,
Liberia,
Libya,
Liechtenstein,
Lithuania,
Luxembourg,
Macao,
Macedonia, The Former Yugoslav Republic Of,
Madagascar,
Malawi,
Malaysia,
Maldives,
Mali,
Malta,
Marshall Islands,
Martinique,
Mauritania,
Mauritius,
Mayotte,
Mexico,
Micronesia, Federated States Of,
Moldova, Republic Of,
Monaco,
Mongolia,
Montenegro,
Montserrat,
Morocco,
Mozambique,
Myanmar,
Namibia,
Nauru,
Nepal,
Netherlands,
New Caledonia,
New Zealand,
Nicaragua,
Niger,
Nigeria,
Niue,
Norfolk Island,
Northern Mariana Islands,
Norway,
Oman,
Pakistan,
Palau,
Palestine, State of,
Panama,
Papua New Guinea,
Paraguay,
Peru,
Philippines,
Pitcairn,
Poland,
Portugal,
Puerto Rico,
Qatar,
Romania,
Russian Federation,
Rwanda,
Saint Barthélemy,
Saint Helena ,
Saint Kitts and Nevis,
Saint Lucia,
Saint Martin (French part),
Saint Pierre and Miquelon,
Saint Vincent and the Grenadines,
Samoa,
San Marino,
Sao Tome and Principe,
Saudi Arabia,
Senegal,
Serbia,
Seychelles,
Sierra Leone,
Singapore,
Sint Maarten (Dutch part),
Slovakia,
Slovenia,
Solomon Islands,
Somalia,
South Africa,
South Georgia and the South Sandwich Islands,
Spain,
Sri Lanka,
Sudan,
Suriname,
Svalbard and Jan Mayen,
Swaziland,
Sweden,
Switzerland,
Syrian Arab Republic,
Taiwan,
Tajikistan,
Tanzania, United Republic Of,
Thailand,
Timor-Leste,
Togo,
Tokelau,
Tonga,
Trinidad and Tobago,
Tunisia,
Turkey,
Turkmenistan,
Turks and Caicos Islands,
Tuvalu,
Uganda,
Ukraine,
United Arab Emirates,
United Kingdom,
United States,
Uruguay,
Uzbekistan,
Vanuatu,
Venezuela,
Vietnam,
Virgin Islands (British),
Virgin Islands (U.S.),
Wallis and Futuna,
Western Sahara,
Yemen,
Zambia,
Zimbabwe
Due to publisher restrictions, international orders for ebooks may need to be confirmed by our staff during shop opening hours. Our trading hours are Monday to Friday, 8.45am to 6.00pm, London, UK time.
Once the order is confirmed an automated e-mail will be sent to you to allow you to download the eBook.
All eBooks are supplied firm sale and cannot be returned. If you believe there is a fault with your eBook
then contact us on
ebooks@wildy.com and we will help in resolving the issue. This does
not affect your statutory rights.
This eBook is available in the following formats: ePub.
Need help with
ebook formats?
Accounting Principles for Tax Purposes bridges the gap between tax and accountancy and is the only work of reference that will guide you through the complex maze of accounting principles providing you with the key answers to interpreting accounts for tax and other purposes.
This is a practical work that is recognised in the tax profession as the bible for non-accounting professionals who have to use accounts in their work.
This new edition has been completely updated to examine recent developments affecting the interface between accounting and tax rules and regulations. This title is written for tax practitioners who wish to gain a better understanding of accounting rules in the UK, how these are applied in different circumstances to a set of financial statements and what the resultant impact on the taxable profit is.
The starting basis for tax computation for a business for either income tax or corporation tax is a set of accounts prepared in accordance with financial reporting standards. HMRC employ a number of accounting specialists who consider whether the accounting treatment in a particular case is correct. While this is particularly prevalent for large companies, it is also a key issue for the smaller business. Accounting flaws will have an impact on the tax treatment and may well give HMRC grounds for discovery assessments.
The previous edition was published back in 2010 and since that time there have been a number of important developments that necessitate a fifth edition. There is a fundamental change in the structure of UK accounting standards. For some time the existing set of standards that comprises UK GAAP have been viewed as no longer fit for purpose.
As a result, three new standards (FRSs 100-102) have been introduced and replace the existing standards as of January 2015. As they are loosely based on IFRS, accountants will have a range of issues to understand from changes in terminology to presentational issues. Includes the following cases: Smith vs HMRC (2011) STC 1724 where the recognition of income was queried; Greenback Holidays vs HMRC (2011) STC 1582 which focused on the definition and accounting treatment of goodwill; Greene King plc v HMRC (2012) UKFTT 385 (TC) which dealt with tax avoidance across different companies within a group and has major implications for tax advisors, taxpayers and auditors.
