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Unpaid present entitlements - Current practical implications paper

Published on 14 Mar 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is the issue with unpaid present entitlements?
  • the different “treatments”
  • preparing 2010/11 financial statements and tax returns
  • Section 2 loans.

Author profile:

Ian SNOOK

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This was presented at 27th National Convention .

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