News for January, 2014

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January 31, 2014

Guidance issued on audit of housing associations

New guidance on the audit of housing associations which enables auditors to respond to business risks and identify risks of material misstatement in financial statements has been published by the FRC.

January 31, 2014

Courts and Tribunals: January 2014

Julian Harris summarises selected recent decisions.

January 31, 2014

The Companies (Miscellaneous Provisions) Act 2013

The Companies (Miscellaneous Provisions) Act 2013 (C(MP)A 2013) was enacted on 24 December 2013.  The Act makes a number of amendments to the Companies Acts, which together with this Act are to be read as one, the collective citation now being the Companies Acts 1963-2013.

January 27, 2014

CASE SUMMARY: Bayerische Moteren Werke Aktiengesellschaft v Ronayne (trading as BMWCare)

Judgment delivered by Ryan J on 19 December 2013, [2013] IEHC 612  Trade mark infringement – name and logo - Community Trade Mark – passing off – specialist repairs and maintenance – website - disclaimer – independent - affiliation or connection – legitimate use – opposite impression – unfair advantage – detriment.

January 24, 2014

ECtHR: No Privacy Breach by Magazine Coverage of Wedding

Lillo-Stenberg and Sæther v Norway  Application no 13258/09, judgment delivered on 16 January 2014

January 23, 2014

Top infrastructure project enters final phase

Birmingham airport’s re-development programme, one of the country’s top 40 infrastructure projects, has entered its final stage before completion.

January 15, 2014

CASE SUMMARY: Employment Appeals Tribunal

UD873/2012, heard on 29 October 2013    Unfair Dismissals 1977- 2007 – under performance – alternate roles – withdrawal of store approval – disciplinary procedures – dismissal unfair.

January 15, 2014

Time to start minding the GAAP

Companies must be alert to the fact that many may need to start collecting data already from January 2014 in order to prepare their financial statements according to the new UK Generally Accepted Accounting Principles (GAAP).

January 13, 2014

CASE SUMMARY: Reilly & Anor v O’Ceallaigh & Ors

Judgment delivered by Ryan J on 6 December 2013, [2013] IEHC 565   Retainer of solicitor – excessive delay and inaction – request of file – lien – implicit termination – failure to act with due diligence – delivery to new solicitors – costs and outlay – undertaking.

January 10, 2014

TAXtv January episode now available

In this month’s TAXtv, Tim and Giles discuss the Finance Bill clauses and what they are likely to mean in practice. Neil Warren discusses some of the biggest VAT news of 2013 and we have tax tips on auto-enrolment and structuring business ownership to qualify for IHT.

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