In FRS 102 section 1A accounts SAPA shows the corporation tax liability within creditors due within one year on a separate line. Given that when we file the accounts, they are frequently "filleted" so as to remove the profit figure from the public domain, it does not take a genius to work out the company profits based upon the corporation tax liability that is still disclosed in the accounts. Surely this could be incorporated into the "Social security and other taxes" line within creditors due within one year. This would then merge the likes of PAYE, VAT and corporation tax so that users of the accounts could not work out the companies taxable profits for the year?