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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.
An agentsí guide to avoiding the pitfalls of recommending tax avoidance products.
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.
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
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.
European and UK regulatory pressure is shaking up listed companies as they are forced to retender their audits, reports Philip Smith
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.
first para here