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Home / Simons-Taxes / Business tax / Part B2 How are trade profits and losses calculated? / Division B2.5 Recognition of receipts and expenses in periods of account

Division B2.5 Recognition of receipts and expenses in periods of account

Business tax

Division B2.5 Recognition of receipts and expenses in periods of account

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B2.501 General principles

B2.502 Period in which receipts are recognised

B2.504 Period in which expenses are recognised

B2.505 Anticipated and contingent losses

B2.506 Delivery and passing of ownership of goods

B2.507 Reopening of tax returns to reallocate receipts and expenses

B2.508 Receipts related back

B2.509 Expenses related back

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