27.02.2013 Provision for record retention costs can include interest The Supreme Tax Court has held that the costs to be taken into account in calculating the provision for future record retention costs can include an interest allocation in respect of the financing costs of the facilities used. Categories: Supreme Tax Court casesKeywords: record retention, provision, interest al ...
06.04.2011 Provision for record retention costs - 5.5 years The Supreme Tax Court has held that the provision for record retention costs should be based on an average remaining retention period of 5.5 years following the balance sheet date. Categories: Supreme Tax Court casesKeywords: record retention, provision for record r ...
