Change of accounting date
– see also Accounting date
After third year
Commentary –
Tax Reporter ¶230-600
Conditions to be met for recognition of new date
Commentary –
Tax Reporter ¶230-650
Deduction for overlap profit
Commentary –
Tax Reporter ¶230-800
HMRC Guidance –
BIM81085
Generally
Commentary –
Tax Reporter ¶230-500
Main rule
Commentary –
Tax Reporter ¶230-525
Third tax year
Commentary –
Tax Reporter ¶230-550