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This piece is being written with S46/47 Income Tax Act 2005 and S1299/1300 Corporation Tax Act 2009 in mind. HMRC’s manuals, BIM45032 and BIM45071 are also considered. There is a handful of inaccurate information on the net associating free samples with entertainment expenses. The fact is the cost of free samples given to the public … Continue reading
To those sitting professional development papers in accounting next month, Stub Crimper is a good mnemonic to help remember the nine fundamental characteristics of financial statements under, and away from, exams conditions. The letters stand for: S – substance over form T – timeliness U – understandability B – balance between costs and benefits C … Continue reading
Phoenix Debola 