News for May, 2016

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May 31, 2016

VAT on Construction

Issue 60 of VAT on Construction, Land and Property is now live for subscribers to the service.

May 26, 2016

FRS 103 updated to reflect Solvency II changes

Amendments to FRS 103, Insurance contracts – Solvency II were issued by the FRC on 26 May 2016.

May 26, 2016

Trusts

Issue 55 of Planning and Administration of Offshore and Onshore Trusts is now live for subscribers to the Trusts & Estates module.

May 26, 2016

Payroll Management (2016)

Issue 29 of Payroll Management is now live for subscribers to the Employment Tax module.

May 19, 2016

Current insurance contracts standard to be amended

The IASB confirmed on 17 May 2016 that it will amend the current insurance contracts standard, IFRS 4, Insurance Contracts. The purpose is to address issues that may arise from implementing the new financial instruments standard, IFRS 9, before implementing the new insurance contracts standard which will replace IFRS 4.

May 19, 2016

Irish Income Tax

The 2016 edition of Irish Income Tax is now live for subscribers to the Irish Tax Service.

May 17, 2016

LLPs and qualifying partnerships brought within scope of the micro-entities regime

Limited liability partnerships (LLPs) and qualifying partnerships can apply the micro-entities regime as a result of a change in the law which took effect on 17 May 2016, and as a consequence the FRC has issued Amendments to FRS 105 – Limited Liability Partnerships and Qualifying Partnerships.

May 12, 2016

Irish Conveyancing Precedents

Issue 63 of Irish Conveyancing Precedents is now live for subscribers to the Irish Property Law service.

May 11, 2016

One Month in a Minute: April 2016

Lee Sharpe summarizes recent developments in UK tax.

May 11, 2016

HMRC discovery assessment – it is valid?

The power of HM Revenue and Customs (HMRC) to make discovery assessments is a powerful one. It broadly enables HMRC to (among other things) assess additional tax resulting from tax return errors, if certain conditions are satisfied. Mark McLaughlin analyses the issues.

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