The European Securities and Markets Authority (ESMA) has published technical advice on the minimum information content of documents describing a takeover, merger or division where a prospectus is not required

The biggest ever increase to National Living Wage (NLW) has come into effect this week, with 1.8m workers receiving an additional £690 over the year from 1 April

The  Big Four firms have revealed they are failing to charge some audit clients for the full cost of the auditing work they carry out, fuelling concerns that they may be using audit work as a ‘loss leader’ on key accounts, according to information provided to the business, energy and industrial strategy (BEIS) committee which suggests there are cost overruns in as many as half of all engagements

This month’s exclusive Accountancy Daily CPD module will look at the changes that have recently been made by the Consultative Committee of Accountancy Bodies (CCAB) to the LLP SORP 2018, which was revised and re-issued on 14 December 2018

Graham Bushby, partner, and Nick Edwards, director, of RSM Restructuring Advisory have been appointed joint administrators of insulin pump manufacturer Cellnovo Ltd, which has ceased trading putting up to 100 jobs at risk

This month’s roundup of accounting stories include new SRA rules for law firms, CIPFA’s first financial management code, IFRS 8 consultation responses, Kier’s accounting error, a football accounting foul, Metro asset risk, PwC’s £5.6bn Steinhoff probe, call for better public sector reporting in Scotland

In our monthly roundup of employment tax developments, Jackie Hall CTA, FCA, TEP, partner, RSM, reviews the consultation on plans to introduce IR35 off-payroll working rules for the private sector, plus PAYE tax codes for 2019-20 confirm £12.5K personal allowance

A roundup of Brexit legislation, guidance and statutory instruments including no deal Brexit advice for auditors and accountants, HMRC and BEIS extend post Brexit guidance for SMEs, lost limited liability status and import duties to be slashed in the event of a no deal

In this month's legal updates, experts at law firm Gateley plc examine a number of accounting cases including the Court of Appeal ruling in BTI 2014 LLC v Sequana SA & ors on dividend payments, directors’ duties and defrauding creditors, HMRC preferred creditor status and share sale agreements under bad leaver provisions

In this month’s tax updates, read about Lorraine Kelly’s £1.2m IR35 case, Lehman Bros interest payments, ‘E’ Share losses, Making Tax Digital registration delays, SDLT window cut, and OECD digital tax plans

In this month’s roundup of significant VAT cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, analyses Partial Exemption Attribution in N Brown Group plc, bonded warehouses and single market triangulation in Ampleaward and zero rating appeal rejected for J & B Hopkins

In this month’s audit updates, FRC to be replaced by new audit regulator, PwC Colonial Bank fine, tougher going concern rules, multiple audit moves, whistleblower protection, Financial Reporting Lab future direction, poor value for money arrangements in local public bodies