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Corporate tax

Morgan Stanley

HMRC closes £60m Land Securities/Morgan Stanley scheme

A tax avoidance scheme involving Land Securities and Morgan Stanley is shut down by the upper-tier tribunal

28 Mar 2013

hmrc-web

HMRC rules fund rebates to consumers are taxable

HMRC rules it will tax fund rebates paid to consumers from April 2013

26 Mar 2013

Aoife Madden

First fraud convictions made for film industry reliefs

The first people convicted of defrauding the British Film Commission's tax relief scheme have been handed jail terms

26 Mar 2013

Practitioners concerned over RTI, poll finds

In an Accountancy Age poll, readers register their concern for clients over the upcoming real-time PAYE requirements

25 Mar 2013

The sobering effect of the ‘small beer budget’ on M&A deals

Alvarez & Marsal's Ian Fleming looks at the business side of the Budget

22 Mar 2013

Budget 2013: After the ‘omnishambles’, the ‘aspiration’

Osborne successfully averts a repeat of his 2012 'omnishambles', but not entirely without controversy

22 Mar 2013

Budget 2013: What the papers say

A round-up of the press's reactions to the chancellor's 2013 Budget

21 Mar 2013

A Budget of carrots and sticks

Government proposals around tax and procurement seem to encourage good future behaviour with business and taxpayers, writes Patrick Stevens

21 Mar 2013

Government hopes to claw £745m in 5 years from green taxes

Changes to environmental levies creates further complexity but raises funds for government

21 Mar 2013

Budget 2013: GAAR a 'deterrent', with £235m haul estimate

The GAAR won't bring in billions of pounds, but it is already working as a deterrent, says Bill Dodwell

20 Mar 2013

Budget 2013: Tax reliefs tap into entrepreneurial spirit

Osborne announces series of measures aimed at encouraging growth in SME sector

20 Mar 2013

Budget 2013: Osborne continues crusade against avoidance

The chancellor reiterates the government's hardline stance on tax avoidance and evasion in his 2013 Budget statement

20 Mar 2013

Budget 2013: Corporation tax cut as growth halved

Income tax threshold raised to £10,000 and corporation tax cut to 20% among measures in 2013 Budget as growth forecast halved

20 Mar 2013

Budget 2013: £1bn Corporation tax loss-buying abuse blocked

Companies selling their losses off to unconnected third parties in order to gain tax reliefs will no longer be able to use loopholes

20 Mar 2013

Budget 2013: Miliband rips into "Bullingdon Boys" Budget

Labour leader claims this is more of the same, and the chancellor has failed to mention the country’s AAA downgrading

20 Mar 2013

Budget 2013: Government push to capture office holders in IR35 net

Senior people in business will come under contractor legislation, to "equalise" their income tax and NI with the employed

20 Mar 2013

Colin: What's up the chancellor's sleeve?

Colin takes a wry look at the contents of the 2013 Budget

20 Mar 2013

Number of IR35 investigations triples in just six months

The number of IR35 investigations opened by HMRC has risen threefold in a matter of months

20 Mar 2013

£10m masterpiece qualifies as ‘plant and machinery’, tribunal rules

Capital gains tax is not chargeable on the sale of Sir Joshua Reynolds' 'Omai' portrait as it was part of the running of a stately home, a tribunal rules

20 Mar 2013

Taxman relaxes real-time PAYE requirements for SMEs

Businesses employing fewer than 50 people will be given until 5 October to continue

19 Mar 2013

Page 6 of 219

2shotguests

How software as a service can meet the strategic needs of a growing business

Organisations are now looking for a software service that is cost effective, flexible, streamlined and able to meet the needs of the business both today and in the future

Organisations are now looking for a software service that is cost effective, flexible, streamlined and able to meet the needs of the business both today and in the future

Leader: Will younger generation push for a UK institute?

Will British institutes learn from a New Zealand/Australia merger - or have the Trans/Tasmans already learned from them?

Jo Swinson: More needed but insolvency reform step in the right direction

Consumer affairs minister Jo Swinson writes for Accountancy Age on the incoming reforms to insolvency practitioners’ regulation.

FRC is sounding like a modern day Cassandra

Concerns raised in the FRC's latest round of audit inspections sound strikingly familar. Why has the profession failed to address them?

curtain

Don't COP out of guiding clients through tax mire

Anita Brook of Accounts Assist gives a hands-on guide to Code of Practice 9

Taking Stock: Accountancy and the sheriff of Cumbria

TS loves it when two worlds collide

Colin: Hey diddle (tax) diddle

Colin offers his assessment of the pressure on 'tax havens'

Colin: Don't panic! (about avoidance)

Colin succinctly rounds up the latest court ruling on tax avoidance and advisers' responsiblities

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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.