Analysis

hmrc-closing-in-advert

Budget 2014: Practitioners raise ethical concerns over new HMRC powers

Sweeping new powers set to be afforded to HMRC have potential to draw public opprobrium

21 Mar 2014

jenga-house

Budget 2014: Tax advisers caught out on corporate properties

Advisers didn't expect more properties to be caught in the corporate wrappers tax regime, but that's exactly what's happened

20 Mar 2014

Carl Reader

Best Practice: Dennis & Turnbull’s Carl Reader

A limited company in the throes of an MBO with a newly appointed telemarketer, Dennis & Turnbull director Carl Reader explains the thinking behind the firm

18 Mar 2014

IFRS 9 leaves IASB with impaired convergence

The lack of a single asset impairment model between the IASB and FASB leaves preparers playing piggy in the middle

05 Mar 2014

Analysis: Top 50+50 'Ones to Watch'

There has been a huge spike in the firms making it into Ones to Watch. Are these firms small, but perfectly formed? Rachael Singh asks

28 Feb 2014

Insolvency experts mull 'rent effect' of GAME administration case

Appeal Court ruling will now see landlords paid as a super creditor

26 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

Fee & regulatory reform: Insolvency Service inspired by FRC

The Insolvency Service proposes regulating both professional bodies and practitioners, as well as drive efficiency through capping fees, but why are they going to such lengths?

21 Feb 2014

Firms united in LLP taxation concern

Firms feel impotent over impending changes to taxation of LLPs

14 Feb 2014

Corporate and personal insolvencies fall, but hide true picture

Banks failing to call in debts and individuals using payday loans skewer government statistics

07 Feb 2014

Best Practice: Jeffreys Henry’s Justin Randall

Jeffreys Henry partner Justin Randall speaks to Accountancy Age about the firm’s strategy for advising tech and digital businesses

07 Feb 2014

Firms 'helpless' as new LLP tax guidance looms

Engaging with tax authorities key as end of LLPs consultation draws near, with professional services concerned rules will prove unreliable - despite warnings

29 Jan 2014

New stats point to a more aggressive taxman

Tax take improves, but at what cost?

23 Jan 2014

Best Practice: Leonard Curtis’ Neil Bennett

The route to stability lies in specialism, explains Leonard Curtis senior partner Neil Bennett

21 Jan 2014

Staff morale results show HMRC ship is steadying

Under difficult circumstances, HM Revenue & Customs staff have posted improved engagement results in latest survey

21 Jan 2014

Autonomy/HP analysis: The accounting argument

How can accounting standards form a part of the battle between Autonomy and HP? Stephen Bouvier explains

16 Jan 2014

Top50+50 analysis: Mixed bag of success

The Top 50+50 has shown a mixture of huge success and some hefty failures, but what are the explanations behind the numbers? Rachael Singh reports

13 Jan 2014

Top 50 Audit analysis: Squeezed until the pip squeaks

Pricing pressure and company exemptions are putting the squeeze on audit fees

03 Jan 2014

Last minute deal pushes through EU audit reform

EU rules will impose mandatory audit rotation, restrict non-audit services, cap non-audit fees and enhance supervision

17 Dec 2013

Practices hit in Finance Bill

Professional services practices hit with tough new proposals aimed at stopping disguised employment of salaried partners

11 Dec 2013

Page 2 of 93

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The Practitioner: Funding for growth - options galore

The Practitioner is astounded at the choices available for funding the firm

Leader: Can Tesco questions be answered without more red tape?

Will Tesco's problems be answered by rolling heads and improved controls? Hopefully businesses won't be punished with more red tape

Leader: CFOs must prepare for a more devolved UK

CFOs must consider the potential for all four of the UK nations to set different tax rules and implement separate business environments

doctormagnifying

Accountants need a better bedside manner

Step back and put your self in other people's shoes, says chartered accountant Sydney Callis

Taking Stock: ICAEW Council takes a wee break

ICAEW Council meetings taking an uncomfortably long time to get through, TS notes

Colin: Swoop to the rescue

Colin wonders who might be interested in Phones4U's plight

Colin: If you look after the pennies, Tesco...

Colin speculates on the state of Tesco's staff lounge following news of its profits recognition crisis

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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.