taxation.co.uk
taxation.co.uk
All subscribers are reminded that they are entitled to access the Taxation website at www.taxation.co.uk free of charge. While some material is available free on the website, in order to read most of the articles you will need to register and get a password. To register, please e-mail taxationsubs@lexisnexis.co.uk with your name and firm, and preferably the subscription order code, which begins with 'SO' and is the last part of the top line of the address label. If you do not have this to hand, please quote your postcode. You are entitled to one registration for each copy of the magazine that you take.
The website is continually improving. We already update the news on a rolling basis, so some items are available on the website up to a week before they appear in the magazine. This year we also intend to publish additional articles on the website which do not appear in the magazine and, sometimes, to publish longer versions on the website of articles that have been edited for the magazine.
This week, a longer version of the article by Sharon Anstey appears on the website. This article analyses the effect of the BMBF case on the Ramsay principle in more detail. There is also an article in reply to the consultation on aligning filing dates for companies, the author of which did not want to be identified. A brief abstract of the article is given below.
Alignment of filing dates
By: Anonymous
Far from bringing benefits, alignment of filing dates will increase the compliance burden. The amount of overlap is limited and could be dealt with by other means. Groups pay tax in advance of computation based on consolidated estimates, and the full computation takes a further one or two months after draft accounts are available. The UK's deadline cannot be realistically compared with other jurisdictions because of our more complex system.
