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All change for NNPs and high-value residential property

Taxation of high-value residential property held by non-natural persons extends to properties between £500,000 and £2m.

Car fuel and mileage allowance

Understanding allowances for employees who use a company car

The pitfalls of interest deduction claims by individual taxpayers

This article is relevant to candidates preparing to sit F6 (HKG) and P6 (HKG). It aims to explain, in layman terms as far as possible, the Hong ...

Value added tax, part 1

The the first article of two describes how VAT will be examined in Paper F6 (UK). Among the areas discussed in the article are VAT registration and...

Value added tax, part 1

The the first article of two describes how VAT will be examined in Paper F6 (UK). Among the areas discussed in the article are VAT registration and...

SMEs face a tough start to 2021 as financial pressures build toward the end of Q1

The latest survey of UK accountants representing approximately 6,000 SME clients shows 28 per cent of them will probably not have enough funding ...

Support whilst you’re at university

Additional frequently asked questions

Additional frequently asked questions

Members' CPD FAQs

Accounting for sale and leaseback transactions

With the removal of the distinction between operating and finance leases, Adam Deller explains the new accounting treatment for sale and leaseback ...

Accounting for Covid cost

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, ...

Consolidation under MPERS

Ramesh Ruben Louis looks at how consolidation, associates and joint ventures are dealt with under the MPERS framework

Using MPERS for agricultural activities

In the fourth of our series on the Malaysian Private Entities Reporting Standard, Ramesh Ruben Louis looks at the requirements for agricultural ...

Workplace pension schemes: what you need to know

David Harrowven looks at the most important aspects of the guidance surrounding workplace pension schemes (UK Finance Act 2014)

Employers must bite the pay rise bullet

Ireland's economic growth spurt is putting pressure on companies to increase pay in order to attract and retain employees and to combat skills ...

Africa: closing the gap

As Africa takes off as a destination for foreign direct investment, the launch of the World Bank’s IFC African Corporate Governance Network ...