Ahead of a campaign to target thousands of charities which are in default over filing their accounts on time, the Charity Commission has published samples of the excuses which it says have been used to explain the omission and which are unacceptable

Graham Elliott, VAT expert, considers the fallout from the Adecco case, which contradicted the Reed Employment ruling and raises issues for employment agencies and intermediaries, plus a flurry of education cases clarify VAT treatment and caravans given full HMRC guidance

What does 2016 have in store for accountants and tax advisers, auditors and finance directors? We ask the experts about their concerns for the new year from a raft of tax and accounting rule changes to an overhaul of audit rules. Bill Dodwell at Deloitte, Richard Morley at BDO, Danielle Stewart at RSM, Smith & Williamson's Tina Riches and Raj Mody at PwC share their insights