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RICHARD CURTIS provides a basic guide to deferred tax for non-accountants.
IF YOU WORK in tax, but have not trained as an accountant, then you may find accounts something of a closed book. In fact, you may have this in common with many clients, whose main interest in their annual business accounts is as a stepping-stone towards quantifying their annual tax liability.
RICHARD CURTIS provides a basic guide to deferred tax for non-accountants.
IF YOU WORK in tax but have not trained as an accountant then you may find accounts something of a closed book. In fact you may have this in common with many clients whose main interest in their annual business accounts is as a stepping-stone towards quantifying their annual tax liability.
This — for them the 'bottom line' — is the bad news which you as their tax adviser must break to your clients on a regular basis. It is therefore probably not understating matters to suggest that you should have an understanding of the client's accounts if only to maintain that air of authority when a question is asked. Let's look at one particular entry — 'deferred tax' — which containing as it does the word 'tax' might...
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