Spotlight

Insight | Economic Crime Bill: implications for accountants

Accountants and company directors will need to be careful when completing due diligence when wide reaching Economic Crime Bill comes into force, explain Paul Brehony, partner, and Kate Gee, counsel, Signature Litigation

28 Nov 2022

Insight

Business

Practice & Industry

Law and regulation

Insight | Tips and advice: making the most of hybrid working

Accountants have embraced hybrid working – now they must seize the new opportunities it brings, says Gavin Brown, director of Speak With Impact

25 Nov 2022

Leadership & management

Insight | More insolvencies equate to more fraud

As the number of insolvencies soars, instances of fraud rise from accounting fraud to misappropriation of a company’s assets, warns Jon Felce, partner at Cooke, Young & Keidan LLP

24 Nov 2022

Audit | All change for 2022 year end audits

John Selwood (ACA) looks at imminent changes that will impact auditors this busy season, explaining the impact of revised auditing standards and ISQM requirements

23 Nov 2022

Audit

Auditing

Corporate governance

Tax | Road tax on electric vehicles will raise £985m

The government plans to tax electric vehicles with the introduction of vehicle excise duty for zero emission cars, vans and motorcycles from 2025

23 Nov 2022

Accounting | CPD module: FRS 102 & FRS 105 - government grants

In this month's exclusive Accountancy CPD module, we explain the accounting treatment for government grants under FRS 102 and FRS 105

23 Nov 2022

Accounting

Financial reporting

UK GAAP

Tax | Q&A: corporation tax payment dates

In our regular Q&A, Croner-i advisers explain what to do when you receive a nudge letter from HMRC demanding an outstanding tax payment on commercial property disposal

22 Nov 2022

Tax | Key tax measures: when the tax changes come into effect

In our handy guide to the key tax measures announced in the Autumn Statement 2022 and earlier Budgets, Croner-i tax expert Sarah Arnold sets out the effective dates and relevant legislation

21 Nov 2022

Tax | Buy to let landlords and incorporation

Many buy to let landlords could be considering incorporating their property portfolios to offset tax liability, but there are capital gains tax implications, warns Kate Aitchison, tax director at RSM

18 Nov 2022

Tax

Property tax

Tax | Making Tax Digital: Income Tax – time to get ready

John Edwards, CEO of the Institute of Financial Accountants (IFA), provides an overview of the Making Tax Digital for Income Tax (MTD ITSA) changes due to come into force in April 2024 and urges accountants to prepare now

15 Nov 2022

Tax

Making Tax Digital

Tax | Tax authorities will have power to target cross-border crypto investors

Plans to introduce a crypto-asset reporting framework will see tax authorities exchanging investor details cross-border, explains Dion Seymour, crypto and digital assets technical director at Andersen LLP

14 Nov 2022

Tax

Personal tax

International tax

Tax | How salary sacrifice schemes for cars work

Using salary sacrifice schemes can benefit staff and reduce tax liability on company cars, explains James Fields-Davis, head of fleet development at Volkswagen Financial Services Fleet (VWFS Fleet)

10 Nov 2022

Tax | Why is the loan charge so harsh?

HMRC has taken a hard line on the loan charge, heavily penalising contractors who used the schemes, but can this approach be justified, asks Ray McCann CIOT (Fellow), ATT, CTA

9 Nov 2022

Tax | Basis accounting on profits set to change

HMRC is overhauling the way it assesses profits for sole traders and partnerships using an accounting date between 6 April and 30 March from the new tax year

9 Nov 2022

Tax | Q&A: share buyback and tax liability

In this week’s Q&A, Croner-i’s Stuart Farmer examines the tax implications of selling shares back to a company and whether dividend tax comes into play

8 Nov 2022

Tax | Tax implications: retired and returning to work

With the rising cost of living, some retirees might consider that full retirement is no longer affordable and decide to return to work to supplement their income

7 Nov 2022

Spotlight

Insight | Economic Crime Bill: implications for accountants

Insight | Tips and advice: making the most of hybrid working

Insight | More insolvencies equate to more fraud

Audit | All change for 2022 year end audits

Tax | Road tax on electric vehicles will raise £985m

Accounting | CPD module: FRS 102 & FRS 105 - government grants

Tax | Q&A: corporation tax payment dates

Tax | Key tax measures: when the tax changes come into effect

Tax | Buy to let landlords and incorporation

Tax | Making Tax Digital: Income Tax – time to get ready

Tax | Tax authorities will have power to target cross-border crypto investors

Tax | How salary sacrifice schemes for cars work

Tax | Why is the loan charge so harsh?

Tax | Basis accounting on profits set to change

Tax | Q&A: share buyback and tax liability

Tax | Tax implications: retired and returning to work

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