ICAEW REP 66/21 Timely payment

Released 16 July 2021

In responding to HMRC's call for evidence on timely payment, the Institute of Chartered Accountants in England and Wales (ICAEW) argues that earlier payment of income and corporation tax should not be considered until the economy has recovered and that earlier payment should not be based on in-year estimates without HMRC first demonstrating that they can be a reliable basis for earlier payment.

View ICAEW REP 66/21.

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