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    Corporation tax - General principles - Liability to tax - Accounting periods - Long period of account - 1160

    Where a company prepares its accounts for a period in excess of 12 months (a long period of account), this will generally be split into two periods: - one for the first 12 months; and - the second for...

    Companies - Company trading losses - accelerating tax relief - Company law - the rules for changing your ARD

    Company law - the rules for changing your ARDYou can shorten your company’s accounting period as many times as you like, and it can be as short as you wish. The minimum period you can shorten...