Tax deadlines to change for IFRS disregard rules

HMRC is consulting on proposals to changes in corporation tax which have resulted from the adoption of the International Financial Reporting Standards (IFRS), particularly International Accounting Standards (IAS) relating to disregard regulations and exchange gains and losses.

There has been an extension to the deadline for electing not to apply Regulation 9 of the Disregard Regulations from October 31 to December 31.


» Register now

The full article is available to registered AccountingWEB members only. To read the rest of this article you’ll need to login or register.

Registration is FREE and allows you to view all content, ask questions, comment and much more.