Most forms of tax relief or exemption have an upper limit, such as the income tax personal allowance, or the annual exemption for capital gains tax purposes.
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Why the tax practitioner needs to get to grips with changing accounting standards sooner rather than later
29th May 2014
It is tempting to think that the tax practitioner comes to FRS 102 later than his or her accounting and audit colleagues. They prepare the accounts – maybe with a rough and ready tax provision – and...
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