A change in the way profits are calculated for tax purposes may have the effect that expenses or income is taken into account twice, or not at all. There are therefore special rules, at CTA 2009, s. 261 and 262, to counter such effects. The rules apply when, from one period of account to the next, there is a change in the basis on which the profits of a UK property business are calculated. However, the rules only apply if both the old and the new basis accord with the law or practice that are applicable in relation to the period of accounts respectively before and after the change.

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