Policy and Technical > Tax Adviser Articles > 2007 > Stock depreciation - True and fair: matching cost and revenue
Stock depreciation - True and fair: matching cost and revenue
| Category | Technical Articles |
| Author | Technical Department |
Article by Peter Cussons and Dave Clarkson, tax partners at PwC. This article appeared in the May 2007 issue of Tax Adviser. The authors review the recent case of
HMRC v William Grantthat concerned the tax treatment of depreciation in stock.
May 2007 by Peter Cussons and Dave Clarkson
Technical Department
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