Sarah Baxendale FCA explains impairment accounting for entities applying IAS 36 Impairment of Assets, how to apply the standard and the frequency of assessments
The Treasury announced yesterday that it was to support hundreds of thousands of people as part of a £500m expansion to the government’s Plan for Jobs scheme
In this week’s Q&A, Croner Taxwise adviser David Lawson considers the capital gains tax liability under business asset disposal relief rules when a shareholding has been diluted and a business is sold
Mazars has launched its sustainable finance policy tracker which is an online tool to help financial institutions and policymakers learn what regulators are doing globally to mitigate climate risk
PwC chair Kevin Ellis stresses that the socio-economic gap will only close in accountancy if young people especially from lower socio-economic backgrounds head back into the office
As the annual tax gap stays stubbornly around the 5% mark, Anthony Lampard, director at Andersen in the UK, examines the latest figures and asks whether HMRC can really close the gap
Former Prime Minister Tony Blair and his wife Cherie Blair avoided paying £312,000 in stamp duty land tax (SDLT) on the purchase of a London property by acquiring an offshore company that owned it the Pandora papers revealed
In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the deadline for notifying chargeability for income tax and capital gains tax to final claims for coronavirus job retention scheme
The latest HMRC data shows that UK businesses spending on research and development (R&D) reached a record high of £47bn with claims for tax relief reaching £7.4bn in 2019-20
As public awareness around mental health and hybrid working takes precedence, Laura Little, learning and development manager at CABA, looks at why accountants are now demanding more from their workplace benefit packages
The director of a London company has been given an 18-month suspended sentence for his part in a fraud that saw job applicants apply for positions that did not exist
In this month’s legal updates, Sophie Brookes, partner at Gateley, explains new rules on winding up petitions, share allocations in TMO Renewables and exorbitant loan rates in Ahuja
In this week’s accountancy career moves, partner promotions at Crowe, EY-Parthenon, Gerald Edelman, Wilder Coe and Wylie & Bissett, and director appointments at haysmacintyre and Thompson Wright
A company director has been given a suspended sentence for failing to keep adequate company accounting records including keeping records of bank transactions
In this month's exclusive Accountancy Daily CPD module, we focus on International Financial Reporting Standards (IFRS) looking into the many groups that make up the IFRS, the standards and how they are prepared
In this month’s VAT updates, Graham Elliott considers the VAT treatment on covid tests, the Upper Tribunal decision in Babylon Farm and VAT terminology in GB Fleet Hire
As sustainability and green credentials becomes more important for businesses, a report on sustainability by the Association of Chartered Certified Accountants (ACCA) predicts that traditional career routes for accountants are changing