Download our most recent academy schools update which aims to draw your attention to the increased focus the EFA are placing on connected party transactions, and answer the questions regarding extra contractual payments, honorarium payments, bonuses and the provision of vouchers and other Christmas gifts to staff.
HMRC regularly publish approved ‘fuel only’ rates which have, again, changed.
This is the second Corporate Governance Behaviour Review of small and mid-size quoted companies.
ATED came into effect on 1 April 2013. With effect from 1 April 2015, the threshold will be reduced to £1million and from 1 April 2016 it will drop to £500,000.
This document sets out a summary of the changes that will arise from the implementation of the Charities SORP (FRS 102).
This supporting document to our Update, issue 25, sets out to assist you in your preparations for dealing with the transition to new UK GAAP.
This Update focuses on the introduction to the new UK GAAP framework, outlining the changes and highlights the decisions and potential actions that you will need to take in order to minimise the impact of unexpected and avoidable consequences.
In this issue we concentrate on changes in the Finance Act, a recent case relating to Benefit in Kind, recent VAT issues, tax investigations, pension planning, ongoing tax planning and the Autumn Statement.
The review is intended to give insights on the current financial landscape, highlighting topical and timely issues that could affect you, your business and your financial arrangements.
Our UHY Insights paper on revenue recognition provides an overview of the convergence standard on revenue recognition and the new five step model for recognising revenue.