In part four of our exclusive series, Ollie Garrod ACA, accounting expert at Croner, explains the implications of new GAAP accounting rules for small and micro entities with an immediate impact on loan arrangements and transactions between connected parties
When you ask Croner Intelligence a question, the AI virtual assistant will not assume knowledge or make assumptions, but probe further before replying, explains director of AI Julien Gruhier
New guidance on provision of single sex spaces in facilities open to the public, including toilets and changing rooms, based on biological sex not gender identity, comes into effect
After the tightening of off payroll rules for recruitment agencies with the introduction of joint several liability (JSL), the risk balance has shifted when hiring contractors, explains Dave Chaplin, CEO of IR35 Shield
Lancashire fraudster who fled to Tenerife after stealing £300,000 from retired accountant she treated as ‘cash cow’, jailed following extradition to UK
Glyn Fullelove, lead technical writer at Croner, unpicks the Property 118 Limited v HMRC decision on validity of two DOTAS notices, flagging the importance of tribunal’s finding an ‘informed observer’ would not conclude the main purpose of the schemes was obtaining a tax advantage
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