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Tax Hack

Margaret Hodge ourcreativetalent flickr photostream

PAC risks credibility after accusing Big Four of driving tax policy

In accusing the Big Four of influencing tax policy for their own gain, the Public Accounts Committee risks its reputation

26 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

bermuda-beach-view

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

Budget 2013: Dour or defining? Or both?

Calum Fuller takes a look at the likely comings and goings in this week's 2013 Budget

19 Mar 2013

HMRC must slow down rush to revolutionise

Attempting several major changes at once will cause trouble for HMRC, writes Calum Fuller

15 Mar 2013

ICAEW right to defend taxman’s efforts to curb avoidance

The ICAEW was right to defend HMRC's track record on tackling tax avoidance following PAC criticism, writes Calum Fuller

01 Mar 2013

Name-and-shame policy must be used sparingly

After naming and shaming deliberate tax defaulters for the first time, HM Revenue & Customs must use the tactic sparingly

25 Feb 2013

Suggestion Big Four too close to government peculiar

"Who else are the government supposed to consult on constructing tax law?" asks Calum Fuller after the Big Four appeared before the Public Accounts Committee

31 Jan 2013

ICAS is right – Scottish tax autonomy needs defining

The issues regarding Scotland's increasing tax autonomy need urgent addressing, notes Calum Fuller

16 Nov 2012

Offshore evaders' deals highlight 'name and shame' possibilities

The settlements reached with several offshore evaders on a list given to HMRC by French authorities illustrates that its naming and shaming scheme should work

05 Nov 2012

Education game must follow Starbucks controversy

Education on companies' tax arrangements is urgently required

18 Oct 2012

Could Tory top rate cuts discourage avoidance?

Calum Fuller looks at the potential effect of top-rate tax cuts proposed at the Conservative Party conference

11 Oct 2012

Opinion: IR35 yield improvement a baby step

Progress on IR35 is little more than a baby step in the right direction, says Calum Fuller

05 Oct 2012

Gate-crashing is not a form of reasoned debate

The protesters who gate-crashed former HMRC tax chief Dave Hartnett's retirement party did little to further their cause, says Calum Fuller

25 Sep 2012

Institutes should avoid moral issues and stick to law

Matching morality with law is not for advisors to decide upon, argues Calum Fuller

03 Aug 2012

Bruised PwC wants DOTAS clarification

PwC treads carefully on the new tax avoidance disclosure consultation

24 Jul 2012

Information vacuum will not help the taxman

The main contention for the PAC was the lack of co-operation from HMRC - and unless there is a change in legislation, it will remain in dispute

21 Dec 2011

Hartnett's retirement: here's to a duller taxman

Dave Hartnett's retirement will deprive HMRC of some colour - but this might be a good thing

12 Dec 2011

Protestors should cut out attacking public servants

Until HMRC accountability is strengthened, it is unfair to call on Hartnett to resign without full possession of the facts

10 Nov 2011

Cameron's Liechtenstein gaffe

The PM claims credit for Labour policy

03 Nov 2011

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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

CABA's Wendy Saunders and CEO Kath Haines

Feature: Inside the Chartered Accountants' Benevolent Association

After seeing a 70% rise in demand, Calum Fuller visited the Chartered Accountants Benevolent Association to learn more about its efforts to provide support

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.

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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.