FLA reporting period: use internal assessment and report for both the previous March and latest March reference periods. When an entity's accounting year end differs from the 31 March reference used for the Annual Return on FLA, the entity must determine the numbers to report by its own internal assessment and prepare information for both the previous March and the latest March reference periods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
FLA reporting period: use internal assessment and report for both the previous March and latest March reference periods.
When an entity's accounting year end differs from the 31 March reference used for the Annual Return on FLA, the entity must determine the numbers to report by its own internal assessment and prepare information for both the previous March and the latest March reference periods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
