(Difference between pages)
imported>Doug Williamson |
imported>Administrator |
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| ''Accounting''. | | ''UK Pensions and tax''. |
| | | Upper Earnings Limit. |
| A quantified explanation of the difference between:
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| # The reported tax charge (or credit) in financial statements; and
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| # The standard rate of corporation tax applied to the reported accounting profit (or loss).
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| In this context item 2. above is sometimes known as the 'expected tax charge'.
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| == See also == | | == See also == |
| * [[Effective tax rate]] | | * [[Upper earnings limit]] |
| * [[Reconciliation]]
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| * [[Tax computation]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 14:20, 23 October 2012
UK Pensions and tax.
Upper Earnings Limit.
See also
