Back in the game: global SME performance review 2013/14
This report reviews the performance of SMEs around the world during 2013/14. It is the second ACCA–IMA global SME performance review and compares SME performance with findings from the first review.
HMRC has announced that the settlement opportunity will close for applications on 31 March 2015, with settlements to be finalised and payments made by 31 July 2015.
The new Code has been published and applies to accounting periods beginning on or after 1 October 2014 for all companies with a premium listing of equity shares regardless of whether they are incorporated in the UK or elsewhere.
In August changes took effect around how money brought into the UK or used in the UK under a loan facility secured by foreign income or gains is treated.
Offshore loan schemes used by contractors are under attack by HMRC, following the successful outcome for HMRC in the case of Philip Boyle v HMRC at the First-Tier Tribunal.
HMRC has had a change of policy following the First Tier Tribunal (FTT) decision in Robinson Family Ltd [2012] UKFTT 360 (TC). The changes are three-fold and are discussed here policy change by policy change.
In the main the SRA will continue to require accountants reports to be prepared but will ONLY require Solicitors to submit qualified accountants reports with them.
Africa’s stock exchanges have a vital role to play in helping listed companies get to grips with reporting on environmental, social and governance issues.
Water security must get on the board’s agenda – with accountants playing a critical role as ‘awareness experts’, say Roger Burritt and Katherine Christ.
Enhanced capital allowances increases: green technology
New legislation will extend the list of energy-saving and environmentally beneficial technologies and products that benefit from enhanced capital allowances.
The International Public Sector Accounting Standards Board (IPSASB) have issued for comment a consultation called The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities. They have asked for comments by 31 December.
This paper discusses the limitations of current diversity management and at what could be done to help organisations benefit from greater diversity and inclusive cultures.
This joint ACCA–ESRC report investigates the limitations of current diversity management and what could be done to help organisations benefit from greater diversity and inclusive cultures.
The first stage of a two-part study exploring whether transparency is currently being achieved and whether essential user information needs are being met.
Updates have been issued on when an intermediary must treat a worker they provide to a UK-based client as an employee for Income Tax and National Insurance purposes.
The Co-operative and Community Benefit Societies Act 2014 replaces the 1965, 1967, 1975, 1978 and 2002 Industrial and Provident Societies Acts; the Friendly and Industrial and Provident Societies Act 1968; the Co-operatives and Community Benefit Societies Act 2003; and the Co operative and Community Benefit Societies and Credit Unions Act 2010.
This report identifies 100 emerging businesses that are not yet well known outside China but will be competing globally over the next three to five years.
HMRC's Offshore Evasion and Strategy Team has initiated its first consultation documents on tackling offshore tax evasion, which are open for comment until 31 October 2014.
