An overhaul of the regulator’s supervisory model marks a shift to risk-based audit inspections and more focus on systems of quality management (SoQM). Stuart Brown, head of technical and compliance, Duncan & Toplis examines the implications for auditors

Review of uncertain tax treatment (UTT) rules will bring individual taxpayers and trusts within scope for the first time if they have used risky planning to achieve a £5m plus tax advantage 

Employers need to take action now to deal with the implications of the overhaul of unfair dismissal rules coming into effect from January as three-month probation periods beome the norm

Top 20 firm Crowe appoints corporate finance partner Mitesh Patelia as new chief executive succeeding Nigel Bostock who is stepping down after nearly nine years in the role