The new study found that a quarter of the top 100 firms now have a surplus in
their schemes relative to the value of their accounting liabilities, as a
recovery in the stock market and a fall in the price of bonds cut deficits.
‘For the first time since 2001, we are starting to deal with schemes which
have surpluses,’ said David Robbins, a pensions partner at Deloitte.
Does Darwin's theory apply to taxation? Colin ponders...
The EC has been instructed to draft a European Union (EU) directive authorising an EU financial transaction tax, which would apply to ten of the EU’s 28 member states
Accountancy watchdog the FRC has dropped its investigation into the former chief financial officer of Tesco, nearly two years after the supermarket was engulfed in an accounting scandal
Colin imagines how Apple's logo might change in the wake of the EC's ruling over its Irish tax arrangements