English version

• polskie
podział tematyczny
 
• anglojęzyczne
podział tematyczny
 
Newsletter:

• Zamów informacje o nowościach z wybranego tematu
 
Informacje:

• o księgarni

• koszty wysyłki

• kontakt

• Cookies na stronie

Tolley's Tax & Dictionary

Tolley's Tax & Accountancy Dictionary provides a ready reference for the practising accountant who can refer to definitions relating to his own discipline and also to the specific, and special, definitions used for taxation.

For those who specialise in tax, accounting concepts are important. In the past five years, the courts have demonstrated, again and again, that in interpreting tax matters they will consider the principles of accounting practice. Starting with Finance Act 1998, tax statutes have referred directly to accounting standards. This comprehensive volume incorporates the definitions used by the bodies responsible for setting accounting standards, so these are readily accessible to you, the tax practitioner.

Most definitions given in this volume carry a reference to a source. The reader who needs to consider a definition further can, thus, refer to the statute or the court decision or the accounting standard in which the term is defined. It must, of course, be remembered that a definition is given for a specified purpose. In tax legislation, in particular, a definition frequently applies solely to a particular tax charge.

Written by David Collison, author of the highly acclaimed Simon's Tiley & Collison: UK Tax Guide. David is a Tax Consultant based in Cambridge advising firms of solicitors and accountants, and is a Chartered Tax Advisor and Chartered Accountant.

280 pages