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Accounting Principles for Tax Purposes, Fifth Edition

Lynne Oats, Bill Telford

Accounting Principles for Tax Purposes, Fifth Edition

provides an accessible introduction to

the accounting rules relevant to tax computations in the UK. This practical handbook uses worked

examples to demonstrate how accounting principles are applied to financial statements in different

circumstances, as well as identifying common issues which may arise.

Fully revised throughout, this fifth edition offers extensive coverage of the Financial Reporting

Standard 102, highlighting how the accounting requirements differ from the previous UK GAAP

regime or where there are difficult tax-related issues.

Key changes for unincorporated businesses.

Whether your clients are limited companies, partnerships or sole traders, Accounting Principles

for Tax Purposes has the guidance you need. Following the introduction of the new cash basis

for small businesses regime in 2013, the chapter on cash flow statements has been significantly

updated with all the latest information.

Commentary, case law and more

The key features of this book include:

A user-friendly chapter structure which leads you through basic accounting issues before

considering more advanced issues

Expert commentary on recent developments in UK accounting standards and practice

Discussion of relevant case law including

Smith v HMRC, Greenbank Holidays v HMRC




A dedicated section dealing with conceptual developments

ISBN: 9781780436319

Pub. Date:





Incorporating and Disincorporating a Business

Mark McLaughlin, Jackie Anderson

Incorporating and Disincorporating a Business

is a practical and detailed guide on tax issues,

planning points and pitfalls which may be encountered when incorporating a sole trade or

partnership business, or when transferring a company’s business to a sole trader or partnership.

This book guides the reader.

Fully updated to the Finance Act (No 2), this title includes:

Finance Bill (No 2) 2015 legislation on denying entrepreneurs’ relief on disposals of goodwill to

related parties.

Legislation restricting Corporation tax relief for internally-generated goodwill transfers between

related parties.

Recent tax cases involving incorporations:

Keyl v Revenue & Customs

[2014] UKFTT 493 (TC)

Roelich v HMRC

[2014] UKFTT 579 (TC)

Wildin v HMRC

[2014] TC 03586 [2014] UKFTT 459 (TC)

ISBN: 9781780439051 ISBN: 9781780439860

Pub. Date:


Pub. Date: