Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 211
Treating middle date as accounting date
Section 211 allows traders who prepare accounts to a particular day of the week (rather than a fixed calendar date) to elect a fixed "middle date" as their accounting date, preventing the change of accounting date rules from being triggered each year.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.