Here, you can find In Practice articles published in 2024, organised by month and topic

Charity sector

• Charity accounts preparation where not a going concern

Company legal matters

• Updates from Companies House

Cybersecurity

• Cybersecurity – AI and deep fakes

Employer and employee

• New employment law retains anti-discrimination rules

• New holiday rules for part year and irregular hours workers

Ethics

• Changes to the ACCA Rulebook for 2024

Financial services

• Bank dispute resolution service extends into 2024

HMRC

• An introduction to compliance professional standards

• ASA and HMRC enforcement notice

• Changes to National Insurance contributions from 6 January 2024

• Help and support for cryptoassets

• HMRC announces reduced support during December and January

• HMRC enforcement notice for tax repayment agents

• HMRC sets out consultation on new draft regulations for MTD

• HMRC successful at tribunal on denying R&D tax credit

• HMRC update for agents on outstanding correspondence

International trade

• Outsourcing overseas

Professional skills

• Digital CPD for practitioners

• Free technical webinars for practitioners

Scotland

• Draft Scottish Budget 2024/25

SME

• Three big mistakes accountants make when starting up

Taxation

• Farmers, market gardeners and averaging profits

• Is a fine tax deductible?

• Personal allowance claims for non-residents

• Record-keeping, estimates and valuations

• Self-assessment: repair or capital?

Wales

• Draft Welsh Government Budget 2024/25

Anti-money laundering and fraud

• A framework to combat identity fraud

• Anti money-laundering summit

• Warning over ‘failure to prevent fraud’

Company legal matters

• UK company law updates

Corporate reporting

• International developments in non-profit financial reporting

Cybersecurity

• General principles to establish good cybersecurity

• Top ten tips to spot a phishing attack

Employer and employee

• Government publishes draft paternity leave regulations

• New guidance for employers on holiday rules

• Revised statutory code on flexible working requests

Ethics

• Changes to the ACCA Rulebook 2024

Financial services

• British Business Bank’s free new finance guide

General business

• How was January for you?

• Taking time to improve your practice

• The three mistakes that keep you stuck in the capacity trap

Governance, risk and control

• Limiting liability to clients

HMRC

• Capital allowances for partnerships with corporate members

• Company double cab pickups classification

• HMRC announcements

Professional skills

• Coming up: CPD events

Scotland

• Supporting Scotland’s practitioners

Sustainability

• How to do sustainability right

Taxation

• Basis period changes

• Brushing up on pension contributions

• R&D scheme – key considerations for a successful claim

Company legal matters

Employer and employee

• Family leave redundancy protection extended

Governance, risk and control

Marketing

Anti-money laundering and fraud

Business management

Company legal matters

Corporate reporting

Employer and employee

Ethics

Governance, risk and control

HMRC

Professional skills

Taxation

Business management

Company legal matters

Employer and employee

General business

Governance, risk and control

International trade

IT and systems

Professional skills

Sustainability

Taxation

Anti-money laundering and fraud

• Bribery and corruption – the hidden social evil on your doorstep

Business management

• AVN’s five time-saving tips for accountants

Company legal matters

• Companies House reforms and the new ECCTA

Corporate reporting

• The new LLP SORP 2024

Cybersecurity

• How to navigate cyber risks

Employer and employee

• Seven in ten workers unaware of new flexible working law

Financial management

• Changes coming to the BBRS Contemporary Scheme

Professional skills

• Why deconstructing advisory is simpler than you think

Scotland

• Supporting Scotland’s practitioners

Taxation

• Basis period reform and interaction with other taxes

• Cash basis changes from the 2024/25 tax year

• Distributions on winding up a company

• LLP salaried members’ tax rules

• P11D: avoid late-submission penalties!

• The abolishment of multiple dwellings relief

• Update on MTD for ITSA

AI

• Free webinars for practitioners

• How to unlock AI’s potential in your accounting practice

Anti-money laundering and fraud

• ACCA updates firm-wide risk assessment factsheet

Business management

• The path to profit

• Three questions all accountants should ask themselves

Client management

• Risk considerations for research and development work

Corporate reporting

• A new international accounting standard for not-for-profits

• Wanted: your views on IFRS 18 and audit in the NHS

Employer and employee

• Are you employing seasonal workers?

• Seven in ten workers unaware of new flexible working law

HMRC

• A new dawn for R&D in software development

• Assessing HMRC’s performance against its charter

• HMRC campaign letters to contractors

• HMRC’s communication to individuals outside of self-assessment

• Introducing HMRC’s new VAT Registration Estimator

Professional skills

• Accountex Summit Manchester 2024

• Deconstructing advisory

• Free webinars for practitioners

• The Accounting Futures Roadshow powered by ACCA and Journey

• The latest CPD for practitioners

SME

• SME dispute resolution scheme

Sustainability

• Net-zero advisory and other ESG-related services

Taxation

• ACCA’s response to the UK General Election

• Furnished holiday lettings tax regime abolition

• Navigating the basis reform maze

• UK adoption of OECD Pillar 2

AI

• Common myths around AI

Auditing and assurance

• Audit compliance and practice essentials: quarterly updates

Business management

• How not to exit your accountancy practice

Charity sector

• Charities facing switch to accruals accounting

Client management

• Deconstructing advisory – why it’s simpler than you think

Corporate reporting

• FRC consultations – have your say

Employer and employee

• Allocation of Tips Act 2023

General business

• Changes to MyACCA firm login

Governance, risk and control

• Protecting your business from IT outages

HMRC

• Changes to HMRC data collection

• HMRC debunks five common self-assessment myths

• HMRC’s One to Many letters for non-submission of tax returns

Professional skills

• Free webinars for practitioners

• The Accounting Futures Roadshow

• The latest CPD for practitioners

Scotland

• Supporting Scotland’s Practitioners

Sustainability

• Your journey to net zero

Taxation

• Animal breeders urged to report undeclared income

• Changes to off-payroll working rules

• PGMOL football referees lose IR35 tax appeal

• VAT charge on carbon credits

• VAT for private schools

Business management

• The power of pricing

• Three tips to strengthen your opportunity spotting muscle

Client management

• Top tips to elevate client relationships

• Working efficiently with manual-ledger clients

Company legal matters

• Companies House reform and identity verification

• Company law reform aims to reduce red tape

• How new company size thresholds could affect you

Corporate reporting

• Reporting requirements for online marketplaces

Governance, risk and control

• Iran sanctions – designated persons list updated

• Professional indemnity insurance retroactive dates

• Russia and financial sanctions

HMRC

• Changes to HMRC’s agent-dedicated line

International trade

• Help with common risks in transfer pricing

IT and systems

• Use AI to lighten the load of the autumn Budget

Professional skills

• Free webinars and podcasts for practitioners

Taxation

• All change for expenses claims

• MTD: what's happening next?

• VAT compliance controls

Anti-money laundering and fraud

• Effective use of risk assessments and AML compliance

• Stay compliant in 2025

Business management

• Boost your profits in just 30 days

• The power of pricing

• Turning economic uncertainty into opportunity

Client management

• Working efficiently with ledgerless clients

Company legal matters

• Proposed new company size thresholds

Cybersecurity

• Professional services at risk from cyber criminals

Ethics

• Changes to the ACCA Rulebook 2024

Governance, risk and control

• New partner for ACCA PII scheme

IT and systems

• Considerations when using AI in accounting

Professional skills

• CPD in December

• Free webinars and podcasts for practitioners

• Funded skills bootcamps for sole traders and small firms

• The Practice of Now – from good to great

• Why purpose-driven accounting matters today

Scotland

• Scottish Budget for 2025/26

Taxation

• Agricultural and business property reliefs

• Christmas gifts for staff and customers

• Double cab pickups

• How to make tax season less stressful

• IHT on pension technical consultation

• MTD and future developments with HMRC

• Private schools and VAT