House of Lords

Stephen Haddrill

FRC reveals ‘struggle’ in IASB discussions

Working with international standards body "like pushing water uphill", Haddrill admits

24 Jul 2014

Lords economic affairs committee audit report

MPs to grill FRC over going concern

Sir Win Bischoff and Stephen Haddrill face House of Lords Economic Affairs Committee grilling over going concern

22 Jul 2014

IR35

Scrapping IR35 all very well – but what else?

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

08 Apr 2014

Calls for IR35 suspension after damning Lords report

Lords report finds HMRC "must justify" IR35's existence

07 Apr 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

Lords hearing reveals IR35 schism

Panel split on effectiveness of IR35 rule

17 Dec 2013

Steer clear of personal service companies, say readers

The public sector should not engage staff through personal service companies, say Accountancy Age readers

13 Dec 2013

Understanding of IR35 rules 'improving', Lords told

Personal Service Companies Committee told in first sitting that understanding of IR35 rules is increasing

26 Nov 2013

House of Lords to investigate personal service companies

Newly-formed committee to by led by Baroness Noakes

22 Nov 2013

Lords call for fundamental review of corporation tax system

A fundamental review of the way companies are taxed should be undertaken by the Treasury, says the House of Lords Economic Affairs Committee

31 Jul 2013

Banks should introduce extra accounts for regulators

Bank ought to produce an additional set of accounts for regulators, according to Accountancy Age readers

05 Jul 2013

Auditors acted as “cheerleaders” for questionable bank reporting

Parliamentary Commission on Banking Standards recommends that banks be made to create a separate set of accounts for regulators

19 Jun 2013

HMRC “must be more aggressive and assertive”, Hodge tells Lords

HMRC must challenge more businesses and tax avoidance schemes more aggressively, according chair of the Public Accounts Committee Margaret Hodge

05 Jun 2013

Unitary taxation a “daft” idea, say readers

Taxing multinationals on a unitary basis is "daft", say Accountancy Age readers

30 May 2013

Country-by-country reporting “daft”, House of Lords told

Country-by-country reporting risks the UK's tax sovereignty, the House of Lords Economic Affairs Committee hears

22 May 2013

Broader GAAR would cause “uncertainty”, Lords told

Wider GAAR would give HM Revenue & Customs too much discretion the Lords' Economic Affairs and Finance Bill Sub-Committee is told

05 Feb 2013

Charge for GAAR clearance system, Lords told

Members of the House of Lords Economics and Finance Bill 2013 sub-committee continued their analysis of how successful the GAAR is likely to be

24 Jan 2013

GAAR not panacea, Aaronson tells Lords

Graham Aaronson QC, author of the original anti-tax avoidance recommendations, and Malcolm Gammie QC warn Lords that the incoming rule will not be a cure-all

22 Jan 2013

Peers warn transaction tax would hit Britain hard

The House of Lords has expressed worries that the European Commission's proposed financial transactions tax could hit Britain hard

04 May 2012

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The Practitioner: Pruning clients, growing staff numbers

Not so easy come easy go for the Practitioner, as a troublesome client is finally given the heave-ho, but a new staff member is welcomed on board

Are ethics and profits mutually exclusive?

The markets crave trust, and business must be more proactive in its delivery

ABS: Will you be taking on too much?

While alternative business structures (ABSs) might benefit some accountancy firms, others could be in danger of overstepping their capabilities

p13-fraud

Internal auditors must up game over new anti-corruption rules

Government's more onerous anti-corruption plan means internal auditors must up their game

Colin: Audit losses go down badly

Colin imagines KPMG's reaction to losing Diageo audit

Colin: Deloitte redeems Gherkin

Colin speculates on what changes might take place at 30 St Mary Axe under the new Brazilian ownership

Taking Stock: Netsuite Twitter-trolls Sage CEO on first day

Sage and Netsuite chief executives engage in boisterous Twitter exchange

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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.