Spread bets and CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. 71% of retail investor accounts lose money when trading spread bets and CFDs with this provider. You should consider whether you understand how spread bets and CFDs work, and whether you can afford to take the high risk of losing your money.
Spread bets and CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. 71% of retail investor accounts lose money when trading spread bets and CFDs with this provider. You should consider whether you understand how spread bets and CFDs work, and whether you can afford to take the high risk of losing your money.

Deferred tax is an accounting practice used when a company owes a tax liability. Instead of paying this at that current time, the company becomes responsible for settling it at a point in the future.

Deferred tax definition

Deferred tax is an accounting practice used when a company owes a tax liability. Instead of paying this at that current time, the company becomes responsible for settling it at a point in the future.

This is usually caused by an inconsistency in a company’s balance sheet that occurs because of a variation between accounting practices and tax regulations. Occasionally, this will result in a company’s taxable income and income before tax figures differing. This creates a deferred tax liability.

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