Accounting period (UK taxation) was one of the Social sciences and society good articles, but it has been removed from the list. There are suggestions below for improving the article to meet the good article criteria. Once these issues have been addressed, the article can be renominated. Editors may also seek a reassessment of the decision if they believe there was a mistake. | ||||||||||||||||||||||
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I'm putting this on hold. I see the following minor problems:
1. It is well written. In this respect:
Some aspects of this are hard to follow. No explanation is given of what it means for a company to "come within the corporation tax charge". The fact that I don't understand this even as a specialist reader (a company director with 9 years' experience) suggests that an ordinary reader would stand little chance.
Additionally, while it isn't an explicit GA requirement, I'd like to see a link in the article to the Income and Corporation Taxes Act 1988 used as a source for most of it; I'm fairly sure this act is available online somewhere at www.opsi.gov.uk. JulesH 12:07, 7 January 2007 (UTC)
Oh, and: "ICEAW Technical Release 500" and "Extra-statutory concession C12" don't provide enough information to locate the relevant references. We should have at least the name of the publisher (presumably HMRC?). JulesH 12:12, 7 January 2007 (UTC)
jguk 18:00, 9 January 2007 (UTC)
OK, as it looks like all of my concerns have been addressed, I'm passing this. Nice work. JulesH 19:24, 9 January 2007 (UTC)
This article has been reviewed as part of Wikipedia:WikiProject Good articles/Project quality task force. I believe the article currently meets the criteria and should remain listed as a Good article. The article history has been updated to reflect this review. Regards, Ruslik 09:54, 12 November 2007 (UTC)
Probably the wrong tag, but I don't think there's a "UK-centric" tag. "Accounting periods" are not specific to UK. For example, in California, the application for state franchise tax exemption requires setting an "annual accounting period." Adraeus ( talk) 18:36, 3 September 2008 (UTC)
An accounting period can be any time duration. It is not a fixed time. There may be legal definitions for calculating taxes. 1 Month is an accounting period. 12 months is an accounting period. 13 x 4 weeks is an accounting period. -- NilssonDenver ( talk) 13:52, 23 December 2008 (UTC)
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