All articles by Nigel Davey of Deloitte Touche

  • Professional

    The thin end of the wedge

    14 July 2000

    This year’s Finance Bill improved the regime for Capital Gains Tax Taper Relief, but the various age limits, time limits and datelines could present risks for the unwary

  • Professional

    Mind the GAAP when drawing up accounts

    12 March 1999

    Generally accepted accounting principles (GAAP) The Herbert Smith case held that accounts drawn up on the basis of GAAP need not be amended for tax purposes The adoption of GAAP is expected to determine company profits – not only for accounts, but also for tax purposesProfessional ...