The Resource Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards

Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards

Label
Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards
Title
Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards
Creator
Subject
Language
eng
Summary
This case note comments on the court's approach in Ball UK Holdings Ltd v Revenue and Customs Commissioners (UT) to the interpretation of accounting standards in a case concerning the application of Financial Reporting Standard 23 (FRS 23) to determine the 'functional currency" of an investment holding company claiming a foreign currency loss. It considers whether the interpretation of accounting standards was an issue of law or fact
Citation source
In: British tax review. - London. - (2019), no. 3 ; p. 383-393
http://library.link/vocab/creatorName
  • Walker-Arnott, E
  • Hunt, M
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • accounting
  • investment company
  • foreign currency gains and losses
Label
Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards
Instantiates
Publication
Label
Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...