FULL EXPENSING Among the announcements in the Spring Budget, UK chancellor Jeremy Hunt has introduced...
Balancing Charge Definition of Balancing Charge A balancing charge is a means of making sure...
FRS 102 FRS 102 applies to financial statements that are intended to give a true...
Capital Expenditure vs. Revenue Expenditure A business organization incurs expenditures for various purposes during its...
Extended Trial Balance While starting final accounts/year-end accounts, we need to prepare ETB or Extended...
Corporation Tax Changes 2023 The main corporation tax rate (CT) will jump from 19% to...
A Complete Guide on Statutory Maternity Pay Statutory Maternity Pay (SMP) is a government benefit...
Use of FIND AND RECODE function in Xero Find and recode multiple transaction lines in...
Deferred Tax Deferred tax is a topic that is regularly tested in Financial Reporting (FR)...
Tax Implications of Business Car Leasing Before I start on the tax implications of Business...