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Since 1927 the leading authority on tax law, practice and administration

Mark Lee

Mark Lee FCA, CTA (Fellow) is a NED-style mentor, a professional speaker and chair of the Tax Advice Network. He can be contacted by email:

To regulate, or not to regulate…
MARK LEE discusses the joys and relevance of tweeting
MARK LEE considers the important role played by tax letters of engagement
…that I do than I have ever done. MARK LEE explains why he gave up giving tax advice
Ten years ago this month saw the first self assessment tax return filing deadline. MARK LEE looks back at what we were expecting and at how things have turned out
You've passed your exams and are at the top of one ladder. Now there's another one to climb, explains MARK LEE
MARK LEE presents key action points for owners and advisers of smaller companies to take now that A-day is nearly here.

MARK LEE of Shaw & Co unravels the tax questions that have been building up over the last year in relation to the new rules on revenue recognition.

ABSTRACT 40 WAS intended to clarify questions generated at the end of 2003 by the publication of Application Note G (ANG) to Financial Reporting Standard 5. This article considers the tax implications that arise in connection with it (see Table ). The tax issues are of particular relevance to all businesses providing services over a period of time.

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