Question 2: (6 points): A3, D1, D4

As a recognized practitioner at the HMRC you received a Corporation Tax Report from Al-Dafra Company at the end of the year 2021. After reviewing the report, you discovered that the company has hidden some major events during the year. This has increased their income by 5%. But they mentioned that some revenues are expected to be collected next year.

1. What is the legal term that can be used to describe the companys practice? Justify your answer. (3 Points)
2. As a practitioner, how will you deal with this case? (3 Points)