Development

Online CPD – ISA compliance

01/02/2012

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Exclusive CPD Tracker for Accountancy Live subscribers

01/12/2011

Stay on top of your yearly CPD requirements by using the Accountancy Live CPD Tracker

Job of the week: Financial Accountant

25/01/2012

Mid-tier law firm based in the city seeks financial accountant for 6 month interim role paying up to £55,000

Tax

Court of appeal judgment rules PA holdings’ dividends subject to NICs

03/02/2012

The award of shares and the declaration of dividends are held in reality not to be separate steps but the process for the delivery of bonuses.

Germany’s treatment of outbound dividends 'unlawful', says ECJ

02/02/2012

An ECJ court case has found that Germany’s tax rules infringed the free movement of capital.

The patent box of treats

01/02/2012

The government’s patent box policy could mean big tax breaks for companies with significant income from intellectual property, says Gary Moss

Accounting

Accounting Updates: February 2012

03/02/2012

Briefing you on all the latest technical accounting news

Pension scheme trustees given top priority

02/02/2012

The Court of Appeal confirms that, in insolvency proceedings, pension scheme trustees will have super priority status as creditors above other unsecured claims.

Legal Updates: February 2012

01/02/2012

Briefing you on all the latest significant legal accounting news

Audit

Audit Updates: February 2012

01/02/2012

Briefing you on the latest technical audit news

Shower of Scotland

30/01/2012

The FSA investigation into failures at RBS raises questions over the effectiveness of IFRS. Philip Smith reports

Doubts over audit exemption for subsidiaries

23/01/2012

Proposals to exempt subsidiary companies from a mandatory audit are likely to be difficult.

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