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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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The GAAR lays down a marker for unacceptable tax avoidance which advisers need to work with, not against, says Peter Rayney.
The case of R v Driscoll pushes the boundaries of tax avoidance. Dennis Healey once said that the difference between tax avoidance and tax evasion is the width of a prison cell. The case of R v Driscoll certainly pushed the boundaries.
Late in 2012 we saw the start of the implementation of the Financial Reporting Councilís revision of UK GAAP in the UK and Ireland.
As the cuts in public funding intensify, there is pressure on the arts sector to keep the business model viable, says Rachel Fielding
Revised ISAs clarify the role of internal audit and reinforce the external auditor's role, says Philip Lenton.
Every year, audit firms receive quality review report cards. Some are good, some are bad, but are these reports useful, asks Philip Smith.
Get your free Autumn Statement commentary.
The landscape of academy finances keeps shifting Ė accountants need to be aware of the changes, says David Walsh