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Calculating the tax-adjusted trading profit

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 4: Trading Company and Investment Company Computations under CTSA Importance of GAAP FRS 102 accounting framework Adjustments to company’s profit and loss account Computation of taxable trading profits ‘Wholly and exclusively’ requirement for trading expenses Relief for impaired/bad debts (and debt releases) ...

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