Other new glossary items

Posted on March 3 2023

Another, somewhat random, pile of glossary items have gone live, as follows:

Many of these are the type of background definition needed to make this really work but some have more complexity.

Over the next week I hope to add many more as I am taking the time to do this.

As usual, if there is anything you think needs amendment the best thing to do is copy the entry into Word and then send me a track changed edit via glossary@taxresearch.org.uk.

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13 Responses

  1. Peter L says:
    March 3 2023 at 10:10 am

    A couple of suggestions: the new links to the glossary in your main articles are in bright red and certainly stand out. Unfortunately, the effect is so pronounced that it disrupts the flow of the text, for me at least. It’s as though those words were shouted. A subtler indication would resolve the problem, perhaps a more muted colour. A dotted underline is sometimes used and that seems to work well.

    Another useful innovation would be to incorporate a ‘Tool Tip’ whereby, if the user hovers over the word, a brief definition opens in a small window. That makes a useful aide memoire, with a mouse click leading to the full glossary article if needed, at the price of greater complexity in the code.

    • Richard Murphy says:
      March 3 2023 at 2:43 pm

      You are not alone in raising this

      I might seek wider opinion in a blog post

      I have also been asking some users for opinion

      There appears to be an age profile to this. Younger people are happier than older people – they grew up with hyperlinks

      But I am listening

      • Nigel Hargreaves says:
        March 3 2023 at 4:10 pm

        The red works alright for me and I’m very far from being a “younger” person. In fact about to turn 80! But then I’ve been working with computer graphics since 1969. Maybe blue or green might be subtler?

      • Richard Murphy says:
        March 3 2023 at 5:12 pm

        Or should we just tone the red down?

  2. Nigel Hargreaves says:
    March 3 2023 at 10:46 am

    I don’t see “Not for Profit Company” in there. I did email you a quetion some time ago about that as I was investigating a housing asociation that operates as one. It is not regulated by Companies House but by the FCA. You didn’t answer.

  3. Ian Stevenson says:
    March 3 2023 at 10:59 am

    I am in awe of the amount of work you do, and do for the common good. A number of people here have expressed their appreciation over the years. Without imposing any obligation on you, I hope it continues. I am sure I am not alone in expressing my admiration of your efforts.

  4. Nigel Hargreaves says:
    March 3 2023 at 4:59 pm

    I see you’ve got “Shell Bank” but you haven’t got “Shell Company”.

  5. Robin says:
    March 3 2023 at 9:41 pm

    Hi Richard,

    I have enjoyed reading the various entries in the ever expanding glossary.

    Re: your comment under “IFRS” that states “ The accounting standards of the USA, Japan and other nations are converging with International Financial Reporting Standards but there are some significant differences.”

    Are there any excellent resources/websites that you can recommend that go into these differences by country vs.IFRS in more detail? Interested in expanding my knowledge in this area.

    Keep up the good work.

    Robin

    • Richard Murphy says:
      March 3 2023 at 9:43 pm

      Not that I can think of, no

      Sorry

      I know sites dealing with the standards in isolation but not the comparisons – I would have to google that and don’t have the time