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Notes Online Home 2014 Tax Hot Spots II What's new in 2014
CGT issues when changing from 'cash to accruals' income recognition
In this section of the notes we focus on the CGT issues when changing from ‘cash to accruals’ income recognition. In particular, we discuss the following:
- Cash vs accruals income recognition
- Henderson’s case and the ‘free kick’
- CGT and ID 2005/211
- ID 2014/1 and the anti-overlap provision