Legal

HM Revenue and Customs

LLPs taxation rules come into force

Controversial changes in the taxation of limited liability partnerships commence

07 Apr 2014

Ernst & Young logo

EY to build ‘legal capability’ in UK

EY appoints UK legal partner but remains silent on whether it will apply for alternative business structure

28 Mar 2014

People in a contract negotiation

Mehjoo: No such thing as a general retainer?

The long-running legal dispute between midlands firm Harben Barker and client Hossein Mehjoo emphasises the importance of clear terms, write Andrew Howell and Alexa Segal

26 Mar 2014

Colin: Of LLPs and fish stocks

Colin finds an interesting parallel to government's LLPs policy

24 Mar 2014

LLP tax changes to commence in April despite delay calls

HMRC and Treasury confirm Lords' call for taxation easement will not be heeded

13 Mar 2014

Lords call for delay to LLP tax reforms

The House of Lords Economic Affairs Committee recommends delay in introduction of taxation changes for LLPs

12 Mar 2014

Rent as an expense – has the Game only just begun?

The latest Appeal Court ruling on landlords payment in corporate insolvency raises more questions than it answers says Neil Smyth

28 Feb 2014

LLP tax guidance could be too little, too late for firms

HMRC's taxation of LLPs guidance may help firms' decisions, but 6 April deadline looms

26 Feb 2014

GT liquidators lose appeal of Tchenguiz documents disclosure

Liquidators lose appeal which will see them hand over litigation documents against the Tchenguiz brothers

21 Feb 2014

EY to offer legal advice in China through local affiliation

EY launches legal services arm in China by incorporating local firm Chen & Co into its network

20 Feb 2014

Firms united in LLP taxation concern

Firms feel impotent over impending changes to taxation of LLPs

14 Feb 2014

LLP legislation will affect succession planning, warn firms

Proposed changes to the taxation of partnerships will affect firms' approach to succession planning, stakeholders tell Accountancy Age

12 Feb 2014

HMRC: Firms should be ready to apply LLP rules from April

HMRC director warns partnerships legislation is imminent

11 Feb 2014

New LLP taxation laws will ‘decimate’ capital reserves, Lords told

Changes to the way partnerships are taxed could cause significant costs for firms, the House of Lords Economic Affairs Committee hears

04 Feb 2014

PwC picks up dual ABS licence for legal and Middle East arms

PwC legal arm awarded dual alternative business structure (ABS) licences by the Solicitors' Regulation Authority

03 Feb 2014

Morrisons tax chief held over insider trading allegations

Paul Coyle allegedly purchased Ocado shares prior to announcement of lucrative tie-up

21 Jan 2014

Speedy Hire CEO quits as accounting irregularities found

Certain control processes within rental group's Gulf-based international business "repeatedly and deliberately circumvented"

29 Nov 2013

Harlequin Hotels settles ex-Wilkins Kennedy staff defamation case

Former Wilkins Kennedy employee ran website alleging hotel company was fraudulent business

05 Nov 2013

Privilege problems keep ABS unattractive

Uncertainty over how legal professional privilege might work in multi-disciplinary practices may be behind their dearth, writes Lewis Silkin's Clive Greenwood

24 Oct 2013

GT liquidators win right to appeal disclosure of Tchenguiz documents

Grant Thornton joint liquidators win right to appeal order to hand over documents at the centre of Tchenguiz brothers' case against SFO

16 Oct 2013

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Bank raiding powers could put HMRC at top of insolvency pecking order

Will HMRC’s new bank raiding powers see insolvency practitioners pursuing it for funds taken illegally in the event of bankruptcy?

The Practitioner: The promise of the pension pot

The combination of pensions drawdown and enterprise investment tax planning makes the Practitioner's mouth water - but can the firm get its pensioners lined up in a row?

Leader: Charity begins at home

With so many accountants require support and counselling, an already charitable profession must consider where its efforts go

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Social networking: How does the Top 50 stack up?

Firms are failing to realise the business benefits of social media sites such as utilising LinkedIn

Colin: There's nothing like a well-thought-out plan

Colin wonders whether some SMEs are keeping it too simple

Taking Stock: When tax is stranger than fiction

Sometimes you just can't make it up, TS finds

Scrapping IR35 all very well – but what else?

IR35 has proven ineffective, but 'what are the alternatives?' asks Calum Fuller

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HM Revenue & Customs

Head Of Financial Control

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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.

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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.