As we head into the second half of 2013, it's an ideal time to start planning for the new UK GAAP changes and their effects. Given that tax teams and HMRC are major users of entity-only accounts, tax may well be important when considering the change. Each accounting policy change or choice may have a knock-on tax effect and anticipating these at the planning stage will allow organisations to avoid potential pitfalls at a later date when preparing the tax provision for the group accounts or the tax return.