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December 14, 2018

New corporate governance principles adopted for large private companies

The Wates Corporate Governance Principles for Large Private Companies have been launched by the FRC, and reporting against them will take effect on 1 January 2019.

December 12, 2018

Revised auditing standard and consultation on updating PN19 issued

An international standard has been issued by the FRC on auditing accounting estimates and related disclosures which covers the audit of expected credit losses in banks and reflects the increased importance and complexity of estimates in financial statements.

December 12, 2018

Practice Notes 25 and 27 withdrawn

Two practice notes have been withdrawn by the FRC with immediate effect from 11 December 2018.

December 11, 2018

ICAEW/Bloomsbury Core Accounting and Tax Service

Welcome to ICAEW Users. We hope you find this a valuable addition to your professional resources and return regularly to make full use of the information available. A quick start guide to using the service is shown below, and please watch our series of detailed ‘how to’ videos which showcase some of the useful key features of the platform, there is also a full online help feature available here. If you have any queries please call the ICAEW helpline on +44 (0)1908 248250

December 10, 2018

IP & IT Law (26 November – 10 December)

Ellie MacKenzie summarises recent developments in IP & IT Law. 

December 10, 2018

Employment and Pensions Law (26 November – 10 December)

Ellie MacKenzie summarises recent developments in Employment and Pensions Law. 

December 10, 2018

An inferential house of cards – serious financial loss under section 1(2) Defamation Act 2013

Section 1 of the Defamation Act 2013 had two aims. First, it aimed to raise the test for establishing that a statement is defamatory above the pre-existing common law’s threshold. In order to do so, section 1(1) provides that ‘a statement is not defamatory unless its publication has caused or is likely to cause serious harm to the reputation of the claimant.’ Second, the section aimed to raise the bar to claims still further for commercial claimants. This aim was reflected in section 1(2), which provides that ‘harm to the reputation of a body that trades for profit is not “serious harm” unless it has caused or is likely to cause the body serious financial loss.’ These provisions were justified by the coalition government of the day as necessary reforms designed to give greater prominence to free speech interests within the law of defamation, and to protect ordinary people from being crushed by libel claims brought by big businesses.

December 10, 2018

The ‘digital exclusion’ exemption for MTD: Its origin and scope

Of the recommendations of the recent Report on Making Tax Digital for VAT: Treating small businesses fairly by the House of Lords Economic Affairs Committee (Finance Bill Sub-Committee), one in particular was aimed at the digitally excluded:

December 10, 2018

Irish Conveyancing Precedents

Issue 77 of Irish Conveyancing Precedents is now live for susbcribers to Irish Property Law.

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