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SI 2009/1801 “The Overseas Companies Regulations” come into force on 1 0ctober 2009. They replace the previous regime contained in Part 23 and Schedules 21A to D of the Companies Act 1985.
The International Accounting Standards Board (“IASB”) has issued an International Financial Reporting Standard (“IFRS”) designed for use as a stand-alone document by small and medium-sized entities (“SME”) in place of the full IFRSs.
In this month’s enews we report on various issues, including an update on employer fines for illegal workers and the success of the car scrappage scheme.
Some of the best-known names in the North London property world descended on West Lodge Park Hotel, Cockfosters last Tuesday evening, 2nd June to consider what’s currently happening in their market and identify opportunities as hopefully prospects improve.
This month’s enews is unsurprisingly dominated by Budget announcements. Having waited a month beyond the usual March timing for the Budget, Alistair Darling had some significant announcements to make which are set out below.
A number of Statutory Instruments dealing with company charges, company records and share capital have been issued which come into force on 1 October 2009.
A recent High Court decision in Shah and another v HSBC Private Bank (UK) Ltd will provide some much needed comfort to entities having to comply with The Money Laundering Regulations 2007 as to the interplay between their statutory obligations under the Part 7 of the Proceeds of Crime Act 2002 (“POCA”) and other contractual obligations owed to their clients.
This month, as we recover from the self assessment rush, we report that HMRC regard the increase in online filing as a great success. We also report that Chancellor Alistair Darling will be keeping us all guessing a bit longer, by making his Budget speech on 22 April this year.
Welcome to the first enews of 2009. In this month’s enews we report on a very busy time in the world of tax, with the filing deadline for self assessment tax returns keeping us all working hard.
The ICAEW Audit and Assurance faculty has updated its 2005 publication 'Promoting best practice in group audits' to take account of the EU Statutory Audit Directive, revisions to ISA 600 'Special Considerations – Audit of Group Financial Statements (including the work of Component Auditors)', and the Companies Act 2006 requirement for medium-sized groups to prepare group accounts.
In this month’s enews we report on the Business Payment Support Service which is designed to support businesses affected by the current economic conditions.
The APB are working on updating ISA (UK & Ireland) 700 on audit reports. The revised Standard is intended to be effective for accounting periods ending on or after 5 April 2009.
Technical Fact Sheet 25 explained the rights of an auditor accepting appointment on or after 6 April 2008 to review the audit files of his immediate predecessor.
This month as we reflect on team Great Britain’s Olympic medal successes we report on international matters and the new system of employer licensing being introduced for those wishing to bring migrant workers into the UK.
This month has been a busy month as usual. We update you on the government’s plans to compensate those individuals who are worse off following the income tax rate changes.
This month has been a busy month as usual. We update you on Entrepreneurs’ Relief and the government’s announcement that they plan to compensate those individuals who are worse off following the income tax rate changes.
As normal in the world of tax and business, March has been a busy month. Most notably Chancellor Alistair Darling presented his first Budget on Wednesday 12 March.
Welcome to the first enews of 2008. In this month’s enews we report on a very busy time in the world of tax, with the filing deadline for self assessment tax returns keeping us all working hard.
In this month’s enews we report on a rather busy time in the world of tax with HMRC issuing vast amounts of consultation on areas such as capital allowances, ‘income shifting’ and residence and domicile.
A new form of business entity has been created recently in the United Kingdom (“UK”) – the Limited Liability Partnership. Such entities have existed for many years in other jurisdictions.
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