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CCH Insight provides you with free, impartial and useful information about the latest challenges and opportunities facing accountants, tax practitioners and finance professionals. Content includes commentary, news & views, articles, surveys and guides all written with the accountant in mind.

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Latest Insight

Due Dates for submission of CT600s and payment of Corporation Tax where the Period of Account is extended.

19.09.14

When a company extends its period of account two CT600s are required, HMRC have been known to impose a penalty for a late CT600 when the first is submitted more than twelve months after the end of the first accounting period.

Denis McCarthy

If it looks too good to be true?

12.09.14

An agentsí guide to avoiding the pitfalls of recommending tax avoidance products.

Neil Tipping

Preparing for the new IFRS, FRS 101 and FRS 102 taxonomies

07.10.14

As part of the New UK GAAP accounting standards, new taxonomies are required to allow the tagging of iXBRL accounts. In addition, the FRC have taken this opportunity to create a new IFRS taxonomy as the existing one was considered lacking and they wanted to create consistency across all the taxonomies. This white paper contains a full description of these changes.

Paul Brace

R&D: voluntary disclosure

28.08.14

Under IFRS, companies do not have to itemise research and development expenses, but, increasingly, the big spenders are revealing more detail in annual reports, says David Stein

David Stein

Audit threshold changes: Results of the Wolters Kluwer survey

14.10.14

In line with the EU Accounting Directive it is likely that the Department for Business, Innovation & Skills will propose an increase in the audit exemption thresholds during 2015. Almost 100 audit professionals took part in our survey to assess the likely impact of this change. You can read an analysis and commentary of the results in this paper.

Paul Brace

FTSE 250 auditors survey: winds of change

31.07.14

European and UK regulatory pressure is shaking up listed companies as they are forced to retender their audits, reports Philip Smith

Philip Smith

White collar crime: when to use a DPA

17.10.14

Andrew Sanderson of Squire Saunders considers the impact of the introduction of Deferred Prosecution Agreements (DPAs) and whether they will be effective in reducing the number of prosecutions which are not in the public interest.

Andrew Sanderson

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17.10.14

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