May 2017
Articles
Accounting
- Accounting updates: May 2016
- Financial reporting for LLPs under revised SORP: tips and advice
- IAS 21: hedging currency in a Brexit world
- International reporting: IFRS disclosures and materiality issues
- Legal updates: May 2017
- Marshall: taking stock of FRS 102 - triennial review
- Small business accounts: investment property - part 5
Audit
Insight
Tax
- Browne: HMRC IT system fault costing taxpayers
- Consultations: May - Jun 2017
- Corporate interest restriction rules: compliance tips and advice
- Dodwell: HMRC tax accounts fail to calculate correct tax
- Editor’s comment: no more scrutiny
- Employment tax updates: May 2017
- Exports and the EU Customs Union: post-Brexit options
- Irish tax policy: CT rates, regime and reputation
- Levine: US may shift to territorial tax regime
- Making Tax Digital: what we know so far
- Nunn: HMRC gets in a muddle over paper tax returns
- Rural broadband: how to improve access as Making Tax Digital looms
- Salary sacrifice: effect on employers and employees
- Tax data: CGT data, HMRC rates of interest - May 2017
- Tax filing deadlines: May-Aug 2017
- Tax updates: May 2017
- VAT updates: May 2017
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