Small companies: filing abridged accounts prepared under FRS102 1A
In particular, where all the shareholders have consented to abridgement of the balance sheet and profit and loss account...
Technical
Technical
Extra-Statutory Concession A37 etc
The draft legislation contained in HMRC’s eighth technical consultation is designed to preserve the effect of:...
Making Tax Digital for VAT: an update
HMRC recently published Making Tax Digital for VAT: legislation overview; the first form
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Latest briefings
Making Tax Digital for Business: Regulations
Both CIOT and LITRG expressed concerns about the unprecedented amount of legislation that is being delegated to secondar...
Autumn Budget 2017: A LITRG summary of the Autumn Budget for those on low incomes
In July’s Technical Newsdesk, Gillian Wrigley and Kelly Sizer talked about some of the features of the marriage allowanc...
Autumn Budget 2017 – the new fiscal timetable
The Bill includes eight measures consulted on in draft, of which, as reported in previous editions of Technical Newsdesk...
A greater tax enforcement role for the Gangmasters Labour Abuse Authority (GLAA)?
The GLAA is a Non-Departmental Public Body working to protect vulnerable and exploited workers.
Pensions freedom
Following the changes to legislation that took effect from 6 April 2015, allowing greater choice over how an individual ...
The Low Incomes Tax Reform Group report on self-employment and universal credit
Universal credit is gradually replacing working tax credit and child tax credit, so advisers whose clients currently cla...
Devolved taxes in Wales: update
The inaugural board meeting of the Welsh Revenue Authority ‘WRA’ (Awdurdod Cyllid Cymru) took place in Treforest on 18 O...