The English legal profession; will the accountants move in?
Article Abstract:
Increased competition has led the professions of law and accounting in England and Wales to reconsider time-honored traditions and to begin thinking about forming partnerships or limited corporations. Solicitors are also seeking a privilege formerly reserved to barristers: access to the High Court. Both solicitors and barristers are alarmed by the prospect that accountants are getting too much influence and occasionally taking control of firms that might become their employers.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1988
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VAT: the cash accounting option
Article Abstract:
Small businesses can take advantage of the Value Added Tax (VAT) Act 1983 by using cash accounting methods. Instead of tax invoices issued and received, accounting for VAT may be made on the basis of payments received and made. Businesses which necessarily extend lengthy credit periods will be helped. Eligibility requirements for cash basis accounting are set forth, as well as expulsion criteria.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1987
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