These notes are for guidance only and reflect the tax position at the time of writing.

That would leave him in a far better tax position than if the stock went up.

Or if the mistake affects another company's tax position, for example a group's trading loss figure.

In total the tax position is not much different from 1979.

I am delighted that the value added tax position was eased in the last Budget.

Third is the special tax position of budget scheme borrowers.

There seems to be a divergence of opinion on the tax position.

Depending on your personal tax position you may still be able to claim the tax back.

These include future interest rates, variable lease payments, the company's tax position and so on.

Cordelia is nervous about her father's tax position but does not tell the others.