June 2019
Articles
Accounting
- Accounting for guaranteed minimum pensions (GMP) equalisation
- Accounting updates: June 2019
- Defined benefit pensions schemes and master trusts
- International reporting: financial instrument valuations
- Marshall: tips on IFRS 16 preparation and lease terms
- Preparing for reporting under SRA Accounts Rules 2019
- Recovering cryptoassets after business insolvency
Audit
Insight
Tax
- Consultations: June 2019
- Disincorporating a business - CPD module
- Disincorporation pros and cons: limited company versus sole trader
- Dodwell: does the cost of tax reliefs make sense?
- Employment law: 10 things you need to know
- French tax rates for high net worth individuals lowered
- IR35: countdown to off-payroll working rules for private sector
- Lessons from HMRC’s latest IR35 defeats
- Nunn: absence of Making Tax Digital nudges and prompts
- Tax data: CGT data, HMRC rates of interest - June 2019
- Tax filing deadlines: Jun - Aug 2019
- Tax planning: Luxembourg cuts corporation tax rate to 17%
- Tax updates: June 2019
- VAT updates: June 2019
- What you need to know: diverted profits tax – part 1
- What you need to know: diverted profits tax – part 2
- What you need to know: diverted profits tax – part 3
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