HRMC has collected £464m back from football clubs, players, and agents by reaching settlements on allegedly unpaid taxes after a six-year probe into the sport

HMRC’s prosecution rate has been branded as ‘pathetic’ after just six UK employers were prosecuted for paying employees less than the minimum wage in the past six years despite HMRC finding more than 6,500 violations

In this month's exclusive Accountancy Daily CPD module, we focus on the accounting requirements for asset impairment covering the scope of FRS 102 and FRS 105, look into the specific requirements for the repairment of inventories and other assets, and then into goodwill and the reversal of impairment losses