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Personal tax

people

Has partners' tax status been turned upside down in the Budget?

Lawyers consider the implications of government plans to crack down on 'partners' who are, in fact, 'employees' for tax purposes

19 Apr 2013

paye-hmrc

GAAR guidance sensibly manages expectations

After months of speculation and uncertainty, HMRC's efforts to manage what is expected of the General Anti-Abuse Rule are sensible, but could be too late

18 Apr 2013

hmrc-2

HMRC appoints head of GAAR advisory panel

Guidance illustrating the scope of the General Anti-Abuse Rule is released alongside news of Patrick Mears' appointment

16 Apr 2013

Lowering higher-rate tax band to 45p will increase yield, say readers

The drop in the higher-rate tax band to 45p will increase revenues, an Accountancy Age poll finds

12 Apr 2013

Luxembourg follows G5’s lead in tax information exchange

Luxembourg will sign up to the EU Savings Directive, leaving Austria the last nation yet to sign

11 Apr 2013

Government in tax information exchange with four major EU states

The UK, France, Germany, Italy and Spain strike an automatic tax information-sharing deal

10 Apr 2013

HMRC processes 70,000 RTI submissions despite IT issues

HMRC processes 70,000 real-time PAYE submissions despite experiencing IT problems

09 Apr 2013

HMRC wise to relax real-time requirements

Relaxing real-time PAYE obligations for small businesses in the first six months of its roll-out could be the difference between its success and failure

05 Apr 2013

Real-time PAYE to commence over weekend

After a year's pilot scheme, real-time PAYE is to be adopted nationally from 6 April

05 Apr 2013

Hollande denies covering up minister's tax fraud

François Hollande denies he was aware of former Budget minister Jérôme Cahuzac's secret foreign bank account

04 Apr 2013

GAAR will “cause confusion and chaos”, say advisers

Advisers warn that without clear definition of the GAAR's scope, there is likely to be confusion over the kind of arrangements it will catch

03 Apr 2013

Finance Bill 2013 includes anti-avoidance provisions

Highlights of the Finance Bill 2013 include the introduction of the General Anti-Abuse Rule

02 Apr 2013

Insolvency tax dodgers face five-year scrutiny by HMRC

Tax evaders face monitoring by HMRC for up to five years in order to ensure they pay tax owed

27 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

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

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

22 Mar 2013

Ex-HMRC employee jailed over £360,000 fraud

As director of an accountancy firm, Malcolm MacLean falsified documents an manipulated clients' accounts

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

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: 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

Page 2 of 293

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

Profession reaches end of its tether with PAC

After the Public Accounts Committee's latest hearing - in which it heavily criticised Google's tax affairs - many advisers have had enough

#AAYP 2013: Talent is ageless, but youth unemployment is a problem

The principles of developing future leaders apply whether you've just left school or got years of experience under your belt

To quota or not to quota: that is the problem

Women on board quotas may have a bad rep, but it’s the only way to address inherent bias argues Fiona Hotston Moore

calculator

Numbers game: how to value and price accountancy firms

Risk management is a key factor to process of acquiring a firm, explains Jonathan Snade

Success of FRS 102 needs to be replicated on going concern

The consultation process for FRS 102 was arguably the most wide-ranging the FRC has ever conducted. It should apply the same rigour to going concern

Colin: Colin was here

Colin loves to be the centre of attention, as the Sky News Twitter account can testify

Taking Stock: Life in the slow lane

It was less Wacky Races and more Sunday driving as a team from Reeves helped raise £15,000 for charity as part of a race to Monaco

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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.