Accountancy

Also: matters of material significance; two Charity Commission investigations; and a banking alert for charities. Read more

The FRC’s revised Practice Note 11 addresses a range of developments and has implications that trustees should be aware of. The financial Reporting Council (FRC) has re issued its guidance on the... Read more

Introduction The date for the GDPR implementation is getting closer. This article is designed to help accountants understand the new data protection regulations coming into effect on 25 May 2018. An... Read more

Jonathan Schwarz, Barrister, Temple Tax Chambers. Visiting Professor King’s College London. The slender majority referendum vote in favour of the UK leaving the EU has raised questions of tax... Read more

It is normally straightforward to tell when HM Revenue and Customs (HMRC) have raised an assessment in respect of a taxpayer. However, what constitutes an ‘assessment’? This is an important question... Read more

It ought to be straightforward enough to identify who has made a disposal for Capital Gains Tax (CGT) purposes. Of courses, tax is seldom black and white. The tax legislation offers little help. It... Read more

HMRC caused a stir on 31 May 2011, with the issue of the consultation document 'Establishing the future relationship between the tax agent community and HMRC'. HMRC's proposed strategy includes... Read more