Technical factsheet 135 - UITF 40 and taxation

This factsheet reflects discussions that aforementioned professional bodies have had with HMRC and has been agreed by HMRC. This document supersedes Technical Factsheet 28 for accounting periods ending after 22 June 2005. The guidance in that note that is still of relevance in relation to WIP has been included, with some minor amendments, in this document. Access the complete factsheet from the 'related documents' section of this page.