Tag

#memos

Tax advisory

Why keep a superseded memo instead of deleting it?

An old memo is not authority, but it is history. Rohan Mehta on why the firm archives replaced guidance in place, how a superseded memo describes itself, and what that does for the client who saw the old figure.

Rohan Mehta · Tax Partner · · 4 min read

Tax advisory

How do you know which tax memo is in force?

A well-written number from last year is still last year's number. Rohan Mehta on the firm's rule for checking the period before the figure, with the fictional equipment expensing memos the firm uses to train it.

Rohan Mehta · Tax Partner · · 4 min read