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October 16, 2017

Narrow-scope amendments issued to IFRS 9 and IAS 28

Amendments to aid implementation of IFRS 9, Financial Instruments and IAS 28, Investments in Associates and Joint Ventures have been issued by the IASB.

October 16, 2017

One Month in a Minute: September 2017

Lee Sharpe summarizes recent developments in UK tax.

October 16, 2017

Keep it simple?

The introduction of ‘simple assessments’ from the tax year 2016/17 was heralded as ‘ending the tax return’ in HMRC’s policy paper published on 22 September 2017. This headline is somewhat misleading, as most taxpayers in self-assessment will still be required to complete a tax return for 2016/17. Nevertheless, simple assessments represent a significant development for many taxpayers (and some practitioners).

October 16, 2017

Courts and Tribunals: September 2017

Julian Harris summarises selected recent decisions.

October 16, 2017

VAT news and cases roundup: September 2017

Andrew Needham comments on recent VAT developments

October 16, 2017

Companies sent advice for preparing 2017/18 annual reports

The FRC has written to companies to highlight changes to reporting requirements and key areas where improvements can be made when preparing annual reports for the 2017/18 reporting season.

October 11, 2017

Labour Court: Stablefield Limited v Manciu (represented by Migrant Rights Centre Ireland)

DWT 1714, Determination provided on 20 June 2017 Extension of time for lodging appeal – exceptional circumstances – totality of circumstances – discretion – mistaken belief – minimal delay – no prejudice to respondent.

October 6, 2017

CJEU: Employee Rights protected in ‘Pre-Pack’ Post Insolvency

Federatie Nederlandse Vakvereniging and Others v Smallsteps BV Case C-126/16 Transfer of undertakings – protection of employees – pre-pack procedure – insolvency – derogation under Art 5(1) of Directive 2001/23/EC.

October 6, 2017

Family Court Reports

The latest update to Family Court Reports is now live for subscribers. This update includes: Re A and O (children: Scotland), [2017] 3 FCR 0215; B v B (maintenance regulation – stay), [2017] 3 FCR 0240; Re CB (international relocation: domestic abuse: child arrangements), [2017] 3 FCR 0273; Re Human Fertilisation and Embryology Act 2008 (cases AD, AE, AF, AG and AH) (No 2); [2017] 3 FCR 0298; Re R (closed material procedure: special advocates: funding); [2017] 3 FCR 0309

October 5, 2017

Principles of International Taxation

The 6th edition of Principles of International Taxation is now live for subscribers to the International Tax service.

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