Annette Morley (Annette Morley Advising) provides guidance on particular areas of FRS 102 to check prior to submitting the CT600.
Question
I am the tax partner of a two office firm of chartered accountants. The tax manager has asked for guidance on particular areas of FRS 102 he should check prior to submitting the CT600. In fact he might have missed something in earlier tax returns already submitted. We are particularly concerned with small to medium-sized trading companies including some groups. Can you give me a steer on what to look for and where to source further reference material?
Answer
Starting the review
Many tax advisers are only just grappling with the effects of FRS 102 (‘new UK GAAP’). This is particularly where the accounts team...
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Annette Morley (Annette Morley Advising) provides guidance on particular areas of FRS 102 to check prior to submitting the CT600.
Question
I am the tax partner of a two office firm of chartered accountants. The tax manager has asked for guidance on particular areas of FRS 102 he should check prior to submitting the CT600. In fact he might have missed something in earlier tax returns already submitted. We are particularly concerned with small to medium-sized trading companies including some groups. Can you give me a steer on what to look for and where to source further reference material?
Answer
Starting the review
Many tax advisers are only just grappling with the effects of FRS 102 (‘new UK GAAP’). This is particularly where the accounts team...
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:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")