by Jessica Garbett | Oct 11, 2019 | ACCA, business taxation, capital taxation, personal taxatation
Understanding how to account for employee securities and shares. Shares in companies are commonly used by employers to remunerate directors and employees. These are sometimes transferred under a formal plan which may have written rules which specify when and how many...
by Jessica Garbett | Oct 8, 2019 | ACCA, business issues, financial reporting
ACCA share this update from Charities Omission New benchmark amongst resources designed to drive up the quality of charity reporting. A study by the Charity Commission highlighted that only half the accounts filed by charities met the requirements set by the Charity...
by Jessica Garbett | Oct 7, 2019 | ACCA, capital taxation, property taxation
Key elements to remember in updated technical guidance. The technical guidance covering land transaction taxes in Wales, including alternative property finance relief, has been updated. It is important to remember some of the basic conditions on the second property...
by Jessica Garbett | Oct 4, 2019 | ACCA, business taxation, PSC
HMRC responds to the government’s announcement of an independent review of the loan charge. HMRC recently issued the following to agents: ‘The government has announced an independent review of the loan charge. HMRC has published guidance which sets out how the review...
by Jessica Garbett | Oct 1, 2019 | ACCA, business issues, VAT
The start of the VAT domestic reverse charge for the building and construction services has been delayed for one year and is now scheduled to start on 1 October 2020. Business need to use this time window to ensure they are prepared. It still means that the customer...
by Jessica Garbett | Oct 1, 2019 | ACCA, VAT
New guidance as to what the selling price should and should not include. The guidance around the Tour Operators Margin Scheme (VAT Notice 709/5) has been updated, including Paragraph 6.1, which details how to work out the selling price under the Tour Operators Margin...
