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November 20, 2015

Comments invited on proposed amendment to IAS 40 and proposed annual improvements

Two exposure drafts have been published for public comment by the IASB which cover a proposed narrow-scope amendment to the investment property standard, and amendments to three other International Financial Reporting Standards (IFRS) as part of the IASB’s annual improvements process.

November 13, 2015

Norfolk and Montagu on the Taxation of Interest and Debt Finance

Issue 30 of Norfolk and Montagu on the Taxation of Interest and Debt Finance is now live for online subscribers.

November 10, 2015

Standard on providing assurance for client assets published

The FRC has published its Assurance Standard for audit firms on Providing Assurance on Client Assets to the Financial Conduct Authority.

November 2, 2015

Current tax consultations as at 1 November 2015

Open and recently closed tax consultations are summarised by Julian Harris.

October 30, 2015

One Month in a Minute: October 2015

Lee Sharpe summarizes recent developments in UK tax.

October 28, 2015

VAT news and cases roundup: October 2015

Andrew Needham comments on recent VAT developments

October 28, 2015

Courts and Tribunals: October 2015

Julian Harris summarises selected recent decisions.

October 28, 2015

FRC sets out its focus for 2016/19

The FRC has announced its 2016/19 strategy, outlining priority areas for the next three years and the regulatory approach to be adopted.

October 28, 2015

Feedback sought on board succession planning

A discussion paper seeking views on board succession for both executives and non-executives in order to support a suitably talented, diverse ‘pipeline’ of directors ready to serve on the boards of UK listed companies has been published by FRC.

October 28, 2015

Seeking clearances from HMRC

The UK tax system is complicated in many respects. Tax legislation is long, and can be difficult to interpret. However, this complexity and potential uncertainty is recognised in some respects, as the tax legislation also provides for taxpayers (or their advisers) to make applications to HM Revenue and Customs (HMRC) for clearances on the tax treatment of certain transactions (ie statutory clearances).

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