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1,500+ Business Documents - Year-end bonus board minute
Year-end bonus board minuteBonuses for employees or directors declared after the year-end may only be accrued in the balance sheet if there was a "legal or constructive obligation at the balance sheet date" to make such payments. All other bonuses declared after the year-end cannot be included in the accounts until the following year.Before the year-endIt's common tax planning to prepare a draft set of accounts, work out the tax liability and then decide to vote a bonus to the directors (which must be paid within...Click here
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