
September 2015
Articles
Accounting
- Accounting updates: September 2015
- Charity SORP out for consultation to create single accounting framework
- IAS 19 reporting risk to pensions net liability
- International reporting: IFRS 9 concession for insurers, dynamic risk management
- Legal updates: September 2015
- Marshall: making sense of reported earnings under IFRS
Audit
Insight
Tax
- Consultations: Sep-Oct 2015
- Deeds of variation consultation baffles tax advisers
- Dodwell: taxes on income, not consumption, dominate
- Editor’s comment: HMRC 0, taxpayers 1
- Employment tax updates: September 2015
- Jackson: merged income tax and NICs could work
- LLPs and disguised employment relationships - insolvency risks
- Nunn: why tax planning is more law than numbers
- Tax data: September 2015
- Tax filing deadlines: Sep-Dec 2015
- Tax updates: September 2015
- Tinkering with tax simplification: what we need is a radical approach
- VAT Q&As: Housebuilders scheme, VAT on commission for overseas house sales
- VAT updates: September 2015