Year-end tax planning for companies
by Stephen Relf
1. [Current year](https://library.croneri.co.uk/po-heading-id_7JJbnj_AikK6_nN0tGtI7g)
1.1. Bad debts
1.2. Provisions
1.3. Staff costs
1.4. Capital expenditure
1.5. Loans to participators
1.6. Collecting information
2. [Next period](https://library.croneri.co.uk/po-heading-id_d8YRyIDMfk-CymeOEIRoIQ)
2.1. Improvements
2.2. Planning ahead
2.3. Recent developments
3. [Advising the client](https://library.croneri.co.uk/po-heading-id_8EqFNQe160mq99rpRV4M9Q)
3.1. Plan
3.2. Discuss
3.3. Act
4. [Prior years](https://library.croneri.co.uk/po-heading-id_JoUoNY-z1kWVuVSAPkt35w)
4.1. Active periods
4.2. Claims and elections
4.3. Late claims
4.4. Overpayment relief