Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards
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The work Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards
Resource Information
The work Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards
- 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
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
Context
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