Highlights from June 2023 covering the big stories on tax, accounting and audit, including FRS 102 and 105 provisions and contingencies, fair value disclosures, and launch of sustainability standards, and on the tax front, self assessment tax helpline closed for three months, guide to completing P11Ds, when zero tax is payable on property income, and HMRC takes dangerous stance in bancruptcy filings, plus charity financial control, audit governance review and tender updates