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FRS 102 v/s FRS 105

Frs 102 v/s frs 105

OVERVIEW Starting FY2016 (1 January 2016), small companies which meet the criteria of a 'micro-entities' must opt between: Using Financial Reporting Standard (FRS) 102 (this standard is [...]

CHECK STATE PENSION AGE

Check state pension age

KEY HIGHLIGHTS The national state pension age for women is set to increase in 2018 – the age will be 65 years starting next year For women born between 6 April 1950, and 5 December [...]

New rules for company losses

New rules for company losses

The 2017 Finance Bill set out the new rules for carried-forward losses for corporation tax purposes and brought in some key changes. Under the old rules, corporation tax losses carried forward could [...]



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