Cash basis complexities

Of the 629 pages in the Finance Bill (and no pictures or diagrams), 24 pages are devoted to the "simple" cash basis for reporting income, reports Harris & Co chartered accountants. If you thought that this idea was going to go away and could be safely ignored, you were wrong

http://blog.mercia-group.co.uk/2013/04/23/the-cash-basis-is-here-to-stay-it-wont-be-going-away/