Taxing Financial Transactions, Finance Act 2010
5.5Bad Debts
Provisions for bad debts that are properly calculated in accordance with GAAP are deductible for corporation tax purposes.
For further information in relation to the calculation of p...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.