| 61 |
|
An EBT too far? Mark Cawthron considers the options for employers facing employee benefit trust problems after the Rangers decision in the Murray Group case
|
unknown
|
Accountancy
|
2014
|
|
|
|
| 62 |
|
An injection of share capital can help a business but take away entrepreneurs' relief for owner-managers by diluting their shareholding. Peter Rayney FCA CTA considers the options
|
unknown
|
Accountancy
|
2018
|
|
|
|
| 63 |
|
Anne Beitel of the Interim Management Association, on reasons why women are capitalising on interim careers
|
unknown
|
Accountancy
|
2012
|
|
|
|
| 64 |
|
Anne Cowley ACA considers pitfalls with director's loans and derivatives
|
unknown
|
Accountancy
|
2017
|
|
|
|
| 65 |
|
Anne Cowley ACA examines key UK GAAP accounting approaches to investment property
|
unknown
|
Accountancy
|
2017
|
|
|
|
| 66 |
|
Anne Cowley ACA explains the key differences between FRS 101 accounts and IFRS recognition requirements for certain businesses
|
unknown
|
Accountancy
|
2017
|
|
|
|
| 67 |
|
Anne-Marie Welch on tax compliance for employees working in the EU
|
unknown
|
Accountancy
|
2016
|
|
|
|
| 68 |
|
Anne-Marie Winton, partner at ARC, considers the pros and cons of setting up defined benefit pension superfunds
|
unknown
|
Accountancy
|
2017
|
|
|
|
| 69 |
|
Anne-Marie Winton, partner at ARC Pensions Law, on closure of BA's defined benefit pension scheme
|
unknown
|
Accountancy
|
2018
|
|
|
|
| 70 |
|
Anodyne terminology Regulation should focus on auditor quality rather than the length of the audit report, says Emile Woolf FCA
|
unknown
|
Accountancy
|
2015
|
|
|
|
| 71 |
|
Anyone with offshore accounts need to ensure they are fully tax compliant as LDF will soon close, warns Fiona Fernie FCA, Pinsent Masons
|
unknown
|
Accountancy
|
2015
|
|
|
|
| 72 |
|
Apple's Irish problem The IT giant's tax deals highlight risks with advance rulings, says David Harrison, head of EU law at BLP
|
unknown
|
Accountancy
|
2014
|
|
|
|
| 73 |
|
Are UK insolvency rules fit for purpose in light of Woolworths ruling, asks Christopher Davies, Gateley LLP
|
unknown
|
Accountancy
|
2015
|
|
|
|
| 74 |
|
Armaghan Haq, head of accounting policy at Lloyds Banking Group, on forex hedging and IAS 21 pre-Brexit
|
unknown
|
Accountancy
|
2017
|
|
|
|
| 75 |
|
AS2013 Autumn Statement 2013: partnership taxation, CGT exemption, employment subsidiaries, close companies
|
unknown
|
Accountancy
|
2014
|
|
|
|
| 76 |
|
As businesses prepare for a business rates hike, Calum Fuller explores the flaws in the valuation regime, plus Mark Cawthron CTA considers how the regime can keep pace with business
|
unknown
|
Accountancy
|
2017
|
|
|
|
| 77 |
|
As Finance Mole contemplates the advance of autumn, he yearns for the days when corporate cricket matches were part of Friday afternoons
|
unknown
|
Accountancy
|
2013
|
|
|
|
| 78 |
|
As Greece secures a third bailout, the scale of ECB exposure to debt poses wider threats, warns Emile Woolf FCA
|
unknown
|
Accountancy
|
2015
|
|
|
|
| 79 |
|
As interest in cryptocurrencies such as Bitcoin and Dash increases, Calum Fuller looks at the tax implications for investors from capital gains to losses
|
unknown
|
Accountancy
|
2018
|
|
|
|
| 80 |
|
As ownership models transform accounting firms, Jaimie Kaffash asks if partner status is the ultimate goal
|
unknown
|
Accountancy
|
2015
|
|
|
|
