Is any anyone an expert on dealing with HMRC enquires relating to the application of TIOPA Section 42 in particular the mini profit and loss account and allocation of overheads. I have used time basis to allocate overheads apart from a large pension contribution HMRC wants me to use gross profit as basis for allocation
28th Jul 2014
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DTR : TIOPA 2010 Section 42
DTR : TIOPA 2010 Section 42