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Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a â€˜simple assessmentâ€™ of the taxpayerâ€™s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by
FRS 102 â€• tax presentation and disclosuresPresentation of tax under FRSÂ 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in
Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel