Articles by calum fuller

Quids In

Biggest firms drive toughest bargain in M&A deals

Selling out to one of the 100 biggest practices is likely to see a lower price than to one of the next tier, claims Retiring Accountant

17 Oct 2014

HMRC building

14 offices to close in significant HMRC cuts

HMRC confirms cuts to staff numbers and offices

17 Oct 2014

HM Revenue and Customs

Tax gap climbs to 6.8%

Tax shortfall up as figures for 2011/12 revised down

17 Oct 2014

Uber referred to HMRC over tax affairs

Taxi supply app faces questions over its tax position and corporate structure

16 Oct 2014

HMRC should not bypass courts – CIoT's Fairpo

CIoT president Anne Fairpo criticises range of HMRC powers introduced over the course of the year which allow it to sidestep the courts

15 Oct 2014

Leader: Baker Tilly's naming nerves

Baker Tilly's impending name change opens up a range of possiblities, writes Calum Fuller

10 Oct 2014

ATT calls for HMRC RTI investigation

Association of Taxation Technicians describes need for review of tax reporting system as "urgent"

10 Oct 2014

Holyrood uses first-time tax powers to set land taxes

Edinburgh uses its tax-setting powers during the Scottish Budget

10 Oct 2014

‘Hundreds of thousands’ hit by second HMRC blunder

Further HMRC miscalculations leave thousands of taxpayers facing uncertainty over their tax position

10 Oct 2014

Baker Tilly International too good to turn down – Shaunak

MHA MacIntyre Hudson managing partner Rakesh Shaunak talks Accountancy Age through what motivated the decision to join the Baker Tilly International network

08 Oct 2014

There is ‘moral dimension’ to tax, claims PwC chairman

Dennis Nally resurrects morality versus law debate in tax affairs

07 Oct 2014

Amazon faces EU investigation over tax affairs

European Commission to investigate potential state aid provided to Amazon by Luxembourg

07 Oct 2014

HMRC turns to psychologists to inspire guilt in taxpayers

Psychologists help HMRC draft letters to taxpayers in arrears to drive up yield

06 Oct 2014

Larking Gowen completes merger with medical specialist

Larking Gowen confirms merger with Colchester-based medical accountants Hubbard Lloyd

03 Oct 2014

ACCA appoints Harbinson global president

Northern Ireland director of safer communities Anthony Harbinson becomes ACCA global president

03 Oct 2014

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Briefings

budget-management

Why budgeting fails: One management system is not enough

If budgeting is to have any value at all, it needs a radical overhaul. In today's dynamic marketplace, budgeting can no longer serve as a company's only management system; it must integrate with and support dedicated strategy management systems, process improvement systems, and the like. In this paper, Professor Peter Horvath and Dr Ralf Sauter present what's wrong with the current approach to budgeting and how to fix it.

cchcover

iXBRL: Taking stock. Looking forward

In this white paper CCH provide checklists to help accountants and finance professionals both in practice and in business examine these issues and make plans. Also includes a case study of a large commercial organisation working through the first year of mandatory iXBRL filing.