The timing of the deduction of employer compliance settlements for corporation tax purposes follows generally accepted accounting practice (B2.102), subject to any tax law that overrides this1.
A concession is in place for settlements entered into before 1 October 20192, where a settlement is made with
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:55