Corporation tax - Other income and expenses - Loan relationships - Special situations - Impairment losses (bad debts) - 7935

    Where a company prepares its accounts in accordance with an acceptable accounting method (¶7835), it is required to assess its financial assets at each balance sheet date and to see whether...

    Coping with bad payers tax efficiently

    Your latest accounts don’t make happy reading - customers are paying more slowly and some not at all. At what point can you obtain tax relief for overdue debts?